Supply of goods by transfer of documents during movement of goods

Supply of goods by transfer of documents during movement of goods :

Section 10(1)(b) of IGST Act covers supply during movement of goods by transfer of documents. In case of such sale, it shall be presumed that the final recipient’s place is place of supply of goods. Thus, if supplier and final recipient are in different States, the supply will be inter-state even if goods are delivered in the same State on direction of final customer (third party).