AAR: IGST applicable on ex-factory sales where goods movement terminates in other State

Telangana AAR holds that IGST is to be charged on ex-factory interstate sale of cement wherein goods are made available by the supplier to the recipient of at the factory gate; Notes that factory gate is not the point where movement terminates since the recipient subsequently assumes the charge for transportation of the goods up to the destination in another state; Infers from section 10 (1) of the IGST Act that place of supply has to be determined with reference to the ...