clarification regarding place of supply in tax invoice

supply of goods to others state

Example: B comes to Rajasthan and purchase some goods from A and told to send the goods to Delhi, A takes the bilty in his own name and send the goods to B in Delhi. In the given case, POS would be Delhi, as effective control of the goods to B is handed in Delhi. (Section 10 IGST Act)

Dear Kundan
The POS is determine by General & Specific Rule . The General Rule is that POS is the location of recepient & in case of Specific Rules the POS is determine on specific Situation .

Hence for detail explaination on this regard have to refer Section 10,11,12,13,14 of IGST Act