PLACE OF SUPPLY in case of Delivery

vinod kahar (17 Points)

04 January 2021  
My query is relate to determination of Place of supply where the goods being supplied.

Supplier 'A' is registered in Delhi where as Receiver 'B' is registered in Maharashtra.

Supplier 'A ' deliver the goods to 'B' in the state delhi itself and Receiver 'B' undertake onus to transport goods from delhi to its principal place of business i.e. mumbai(maharashtra)

may i know the correct place of supply for determination of nature of supply whether it is intra-state or inter state .