I think the Place of Supply (POS) for goods under the Goods and Services Tax (GST) Act is determined based on the location where the goods are actually used or intended to be used.
Since the construction work is taking place in Punjab, the POS for the transaction is Punjab.
IGST will be applicable.
Naveen Fintech Pvt Ltd
Kolkata
CA Inter
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Gupta Sachdeva & Co. Chartered Accountants
New Delhi
CA Final
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CAclubindia
