Determine the place of supply according to the provisions of Integrated Goods and Services Tax Act, 2017 in the following cases: P Ltd. registered in Punjab sold its pre-installed transformer tower of electricity located

As per section 10 (1) (c) of IGST Act, 2017, where supply does not involve movement of goods, place of supply shall be the location of goods at the time of delivery to the recipient. In the given case, the location of pre-installed tower is in Himachal Pradesh, therefore, place of supply is Himachal Pradesh.