Q : For ‘bill to’ ‘ship to’ transactions wherein ship to is to another branch of the same company, what will be the place of supply ?
For that transaction, PoS (Place of Supply) is the “bill to” location given that it was shipped to a different location based on the instructions given by the “bill to” party. Section 10(1)(b) of IGST Act.
This transaction involves second supply also, PoS will be “ship to” location.
[ Reply on 03.06.2017 at 4.28 am as per Twitter Account of Govt of India for GST queries of Taxpayers ]