Question35:

Buyer and Seller both in delhi but at request of buyer goods has to delivered in Gujarat , so should it be intra state or interstate sale. Also describe necessary documents to be attached.

Answer:

In case of bill to ship to section 10 of IGST will apply the same is as follow
SECTION 10 of IGST Act
(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
It is intra state supply you have to prepare invoice and also e way bill because the goods are moving inter state
Please note that there is provision of bill to ship to in e way bill also (Reply dt. 17/4/2018)