third party supply

(b) where the goods are delivered by the supplier to a recipient or any other person on the direction of a third person, whether acting as an agent or otherwise, before or during movement of goods, either by way of transfer of documents of title to the goods or otherwise, it shall be deemed that the said third person has received the goods and the place of supply of such goods shall be the principal place of business of such person;
Illustration: ‘A’ supplies goods to ‘B’ from Andhra Pradesh to Maharashtra. ‘B’ has his principal place of business in Maharashtra. Before or during the course of movement of goods, ‘B’ instructs ‘A’ to deliver the goods to ‘C’, in Gujarat. In such a case, Place of supply with reference to the supply transaction of goods by B to C shall be the Principal place of business of B, i.e., Maharashtra and the place of supply with reference to supply transaction between A and B will be Gujarat where the movement terminates.