U For Second Supply: This situation involves another supply between Deep Traders (Jalandhar, Punjab) and Jyoti Sons (Patiala, Punjab). U For first Supply: Since the location of supplier (Rajasthan) and the place of supply (Punjab) are in two different States, the supply is an inter-State supply in terms of section 7 of the IGST Act, 2017. U Thus, the place of supply between Asha Enterprises (Rajasthan) and Deep Traders (Punjab) will be Jalandhar, Punjab. U In case of such supply, it is deemed that the said third person has received the goods and the place of supply of such goods is the principal place of business of such person. The principal place of business of such third person. Where the goods are delivered to the recipient, or any person on the direction of the third person by way of transfer of title or otherwise, it shall be deemed that the third person has received the goods. Location of the goods at the time at which, the movement of goods terminates for delivery too the recipient. Where the supply involves the movement of goods, whether by the supplier or the recipient or by any other person Statutory Provisions for Place of Supply in Case of Movement of Goods :.
