Place of supply of goods if supply is within India :
As per section 10(1) of IGST Act, place of supply of goods will be determined on following basis, if it is within India (i.e. other than imports and exports of goods)
Place of supply is where movement of goods terminates – Where the supply involves movement of goods,whether by the supplier or the recipient or by any other person, the place of supply of goods shall be the location of the goods at the time at which the movement of goods terminates for delivery to the recipient section 10(1)(a) of IGST Act.
Goods delivered on direction of third person – 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- section 10(1)(b) of IGST Act.
This would cover sale in transit by transfer of documents of title.
This clause would also cover situation when goods are sent to job worker on the instructions of ‘principal’.
Place of supply is delivery to recipient when no movement of goods – Where the supply does not involve movement of goods, whether by the supplier or the recipient, the place of supply shall be the location of such goods at the time of the delivery to the recipient – section 10(1)(c) of IGST Act.
Place of supply in case of installation or assembly – Where the goods are assembled or installed at site, the place of supply shall be the place of such installation or assembly – section 10(1)(d) of IGST Act.
Place of supply when goods are supplied on board a conveyance – Where the goods are supplied on board a conveyance, including a vessel, an aircraft, a train or a motor vehicle, the place of supply shall be the location at which such goods are taken on board – section 10(1)(e) of IGST Act.
Residual provision – Where the place of supply of goods cannot be determined in aforesaid terms, the same shall be determined in such manner as may be prescribed – section 10(2) of IGST Act.