PLACE OF SUPPLY IN E INVOICE

A tyre dealer in Bharuch, Gujarat, is seeking clarification on the correct place of supply for e-invoices. They supply tyres to out-of-state parties whose trucks are temporarily in Gujarat. Previously, they issued IGST invoices, which the customers claimed. The dealer wants to know if they can still issue IGST e-invoices without an e-way bill and if customers can claim the GST, or if they should be treating it as an intra-state supply.