Determine the place of supply of goods/services in the following cases as per the provisions of the Integrated Goods and Services Tax (IGST) Act, 2017: X Ltd., of Mumbai assembles its machinery for Z of Chennai at Bengal

As per section 10(1)(d) of IGST Act, 2017 where the goods are assembled or installed at site, the place of supply shall be the place of such installation or assembly. In this case, as the machinery is assembled at Bengaluru, therefore, the place of supply is Bengaluru.