Determine the place of supply according to IGST Act, 2017 in the following independent cases: (i) Suresh (New Delhi) boards the New Delhi-Udaipur train at New Delhi. Suresh sells the goods taken on board by him (at New D

Section 10(1)(e) of the Integrated Goods and Services Tax (IGST) Act 2017, lays down that place of supply of goods supplied on board a conveyance like aircraft, train, vessel, or a motor vehicle, is the location where such goods have been taken on board. Thus, in the given case, the place of supply of the goods sold by Suresh is the location at which the goods are taken on board, i.e., New Delhi and not Chittorgarh, where they have been sold.