What is Place of supply in the case of Bill to and Ship to

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Daya

Daya (Querist)
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23 February 2025 what is place of supply in the case of Bill to and ship to for First and second supplier.

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)
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24 February 2025 Section 10(1)(b) of the CGST Act helps to determine the place of supply in cases of bill-to-ship-to transactions. If the supplier delivers goods to the recipient or any other person on instructions of the third party, the place of business is said to be that of the third party and not the recipient. This applies in cases where such instruction is given before or during the movement of goods but not after the movement is completed. This means that there are two supplies involved in the transaction: