Question 6 - What will be the place of supply if the goods are delivered by the supplier to a person on the direction of a third person - FAQ on GST dated 21.9.2016 based on Draft Model GST

Q 6. What will be the place of supply if the goods are delivered by the supplier to a person on the direction of a third person?

Ans. It would be deemed that the 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 5(2A) of IGST Act)