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: Y of Rajasthan sells car to ABC Ltd. at Surat of Gujarat.

As per section 10(1)(a) of IGST Act, 2017 the place of supply of goods, where the supply involves movement of goods, whether by the supplier or the recipient or by any other person, the place of supply of such goods shall be the location of the goods at the time at which the movement of goods terminates for delivery to the recipient. In the present case as the goods are delivered at Surat, therefore, the place of supply is Surat.