Place of supply

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If a registered dealer of shimla purchased cement from registered dealer of haryana and consumes cement in haryana thn what would be the place of supply?
Replies (5)
Even if person is registered in Shimla?
In case of supply of goods, place of supply is place of buyer i.e., billing address. If billing address of buyer is shimla then that state would be place of supply.
Then what about section 10(1)(a) which says in case of movement of goods the place of supply shall be the place where delivery terminates?
Bt in this case recepient will not be able to take credit
Recepient is builder making building for others in this case itc is available i guess. Isnt it?

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