Place of supply and Gst tax ?

This discussion clarifies the Goods and Services Tax (GST) implications when a seller in West Bengal supplies goods to a buyer in Karnataka, with the goods being delivered within West Bengal. According to Section 10(1)(b) of the IGST Act, the place of supply is determined by the buyer's principal place of business, which in this case is Karnataka. Therefore, Inter-State IGST will be applicable on this transaction.