Determine the place of supply(ies) between Khwab Pharma Ltd., Rajratna Medicines and Saras Med Pvt. Ltd.

(a) The supply between Khwab Pharma Ltd. (Pune) and Rajratna Medicines (Rampur) is a bill to ship to supply where the goods are delivered by the supplier [Khwab Pharma Ltd.] to a recipient [Saras Med Pvt. Ltd. (Udupi)] or any other person on the direction of a third person [Rajratna Medicines]. The place of supply in case of domestic bill to ship to supply of goods is determined in terms of section 10 (1) (b) of the IGST Act, 2017. As per section 10 (1) (b) of the IGST Act, 2017, 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. Thus, in the given case, it is deemed that the Rajratna Medicines has received the goods and the place of supply of such goods is the principal place of business of Rajratna Medicines. Accordingly, the place of supply between Khwab Pharma Ltd. (Pune) and Rajratna Medicines (Rampur) will be Rampur, Uttar Pradesh. This situation involves another supply between Rajratna Medicines (Rampur) and Saras Med Pvt. Ltd. (Udupi). The place of supply in this case will be determined in terms of section 10 (1) (a) of the IGST Act, 2017. Section 10 (1) (a) stipulates that where the supply involves movement of goods, whether by the supplier or the recipient or by any other person, the place of supply of such goods shall be the location of the goods at the time at which the movement of goods terminates for delivery to the recipient. Thus, the place of supply in second case is the location of the goods at the time when the movement of goods terminates for delivery to the recipient (Saras Med Pvt. Ltd.), i.e. Udupi, Karnataka.