Principal place of business of 3rd person will be place of supply where supply is made on direction of 3rd person

Philips Carbon Black Limited Vs State of Kerala (Kerala High Court) Kerala High Court held as per Section 10(1)(b) of the IGST Act, the place of supply of goods in case where the supply is made on the direction of the 3rd person, it would be deemed as 3rd person has received the goods and the place of supply of such goods shall be the principal place of business of such 3rd person. Facts- The petitioner, a dealer under the provisions of the Central Goods and Services Tax Act and Kerala Goods and Services Tax Act, 2017, has filed the present writ petition challenging the proceedings initiated u...