GST Marks booster MCQ | Place of supply | Goods | S 10 & 11 | IGST

Section 10: Domestic movement of goods. Section 11: Export or import of goods In both the above case place of supply is destination of goods. In section 10(1)(b) which talks about bill to ship to transaction where three parties are involved. Suppose Part A order to Party B to deliver the goods to Party C. In this case Party B shall bill to Party A and deliver the goods to Party C and in turn Party A shall bill to Party C. In this case also place of supply is ultimately destination of goods.