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GST - Section 7, 8 and 10(1)(b) of IGST Act, 2017 - Rule 138 of CGST Rules, 2017 - Determination of Place of Supply – Transportation of goods directly from supplier to the premises of job worker under the instruction of principal [transportation of goods from supplier in Ernakulam, Kerala to job-worker in Kannur, Kerala at the instruction of the principal, located at Tamil Nadu] – Whether Inter-state supply or intra-state supply – Petitioner of the case that instant supply is one of inter-State supply as the location of the supplier and the place of the supply are in two different States – Revenue initiated proceeding against petitioner taking the view that the supply is intra-State supply deeming the place of delivery as place of supply – imposition of penalty under Section 129 of the CGST Act, 2017 – HELD - From construction of Section 7, 8 and 10 of the IGST Act, 2017 it is evident that to determine whether the supply is inter-state supply or intra-state supply, it would depend on the place of supply and not the place of delivery of goods - as per Section 10(1)(b) of the IGST Act, where the supply is made on the direction of a third party, then the place of the principal or the third party shall be the place of supply – in the instant case, the supply of goods was inter-state supply and not intra-state supply and the same would attract the tax under the IGST Act – further, the invoice issued by the petitioner describes the principal as the customer and the job worker as the consignee and same is in compliance of job work procedure contemplated under Section 143 of the CGST Act, 2017 - the supply being intra-state supply, the said supply would be governed under the IGST Act and Rules made thereunder and not under the CGST/SGST Act and Rules - the whole proceedings initiated by the respondents are without jurisdiction and set aside – the writ petition is allowed
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