GST Practitioner & Accounts
15099 Points
Posted on 22 December 2017
What section 10 sub section a of IGST act 2017 talks about place of supply -
" Where the supply involves movement of goods , wheter by the supplier or the recipient or by any other person , the place of supply of such goods shall be the location of the goods at the time at which the movement of goods terminates for the delivery to the recipient " .