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[Cites 0, Cited by 1] [Section 10(1)] [Section 10] [Entire Act]

Union of India - Subsection

Section 10(1)(b) in The Integrated Goods and Services Tax Act, 2017

(b)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 be the principal place of business of such person;