GST on Supply in State to Recipient registered in other State

In re High Tech Refrigeration & Air conditioning Industries (GST AAR Goa)

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 he the principal place of business of such person.

The nature of supply made by the applicant in this case  is to be treated as a supply of goods in the course of interstate trade or commerce and tax is to be charged accordingly.

FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING, GOA

PROCEEDING

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