Determine the place of supply according to the provisions of Integrated Goods and Services Tax Act, 2017 in the following cases: K of Kerala places an order to H of Gurgaon (Haryana) to supply motor parts and instructs h

Goods are delivered to U (Kanpur, U.P.) the recipient of goods on the direction of K of Kerala. As per section 10 (1) (b) of IGST Act, 2017, where the goods are delivered by the supplier to a recipient or any other person on the direction of a third person it shall be deemed that the said third person has received the goods and the place of supply of such goods shall be the principal place of business of such person, therefore in the given case, place of supply shall be the location of principal place of K i.e. Kerala.