In case of supply of goods, outside state, to unregistered person through e commerce operator what will be place of supply.?Keeping in mind the provision of SECTION 10 of IGST act. Although section 2(45)of CGST ACT clearly states that ECO is not an agent still section 10(b) of IGST ACT states 'agent or on the direction of third person'

Reply— As per section 10(1)(a) of IGST Act, place of supply of goods shall be the location where the movement of goods terminates for delivery to the recipient. In case of supply of goods to outside state, supplier is required to charge IGST as it is a inter-state supply.  

As per section 7(1) of IGST Act, supply of goods, where the location of the supplier and the place of supply are in-

(a) two different States;

(b) two different Union territories; or

(c) a State and a Union territory,

shall be treated as a supply of goods in the course of Inter-State trade or commerce.

Even if the supply is made through e-commerce operator it will be a inter-state supply if made outside the state.