Place of supply

This discussion explores the complexities of determining the 'place of supply' for goods under GST, specifically when a dealer registered in Shimla purchases cement from Haryana and consumes it there. The core question revolves around whether the place of supply is dictated by the buyer's billing address (Shimla) or the location where the goods' movement terminates (Haryana). The implications for Input Tax Credit (ITC) are also considered, particularly for builders.