place of supply under GST

As per section 10 (1) of the IGST act 2017  place of supply of goods shall be location of the of the goods at the time  at which the movement of goods teminates for delivery  to the  recipient .

In your case  palce of supply is  Delhi (inter-sate ) and therefore  IGST will be applicable .

you please confirm  with  the   department  of GST.

you have charged IGST

It will attract IGST

Bill to & shipped to transaction hence it is like goods supplied on instructions of third party and here you a third party. As per your instructions your supplier (first party) shipped to goods at Delhi location (second) party. In such case the place of supply will be the principal place of business of the third party which is Mumbai in your case hence it is intra state supply and CGST & SGST will be applicable. kindly see the place of supply rules specifically it is given.

Hi

It falls under 10(1)(b) of IGST Act, since the mumbai supplier is sending goods to Delhi office as instructed the buyer (Mumbai office), hence the place of supply is location of buyer i.e., mumbai address hence CGST & SGST applicable.