The bill-to ship-to model raises a place-of-supply puzzle. When the buyer and delivery point differ, special deeming rules apply.
Two limbs
One leg is supplier-to-buyer; the other is buyer-to-recipient.
Deeming fiction
The place of supply is deemed to be the third party’s location for one leg. This is central to bill to ship to model and how the rule plays out in practice.
Correct tax
Apply the deeming rule to charge the right tax head.
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Frequently asked
Why does bill to ship to model matter for my business?
Getting bill to ship to model right keeps your filings consistent and your GSTINs free of avoidable notices. When the position is unclear, a quick expert review is far cheaper than a later dispute.
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