In case of Ex-factory sales where the goods are situated in two different states or union territories then such a transaction qualifies for interstate supply and IGST is leviable for ex-factory supplies.
CBIC clarifies on the place of supply in relation in case of services by ports and place of supply in case of supply of various services on unpolished diamonds which are temporarily imported in to India for re export. The Place of Supply (‘POS’) determines the incidence of taxation under the GST law. As GST is a destination based taxation regime, determination of POS is critical to the taxability of a given transaction related to GST Treatment on Diamond imported. The determination of POS in the context of international trade assumes significance as the transaction could be subject to tax
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