AAR : Allows direct despatch under bill-to-ship-to model involving 4 parties, rules on valuation of goods

Dec 19,2018

Rajasthan AAR holds that direct supply of goods to customer on bill-to ship-to model is permissible according to as per provisions of Section 10(1)(b) of IGST Act, 2017 despite fact that cycle of supply of goods involves 4 persons; Clarifies that the said provisions nowhere limit the transaction to only three parties/ persons, but only contemplates about role of ‘third party’ and declaration of ‘principal place of business’; Further states that only one e-way bill is ...


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