Place of Supply rules

This discussion clarifies the Place of Supply rules under the IGST Act 2017 for scenarios where the 'Bill To' party is outside India, but the 'Ship To' party is located within India. For goods, if imported into India, the place of supply is the importer's location. If exported from India, the place of supply is outside India. The consensus is that in this specific 'Bill To' outside, 'Ship To' inside India scenario, the place of supply will be considered outside India.