Place of supply, Goods and Services Tax - GST

[Kaustubh Karandikar]

XYZ (Gurgaon) supplying goods to PQR (Maharashtra). Delivery to PQR at Gurgaon since contract ex – works. PQR arranging transporter for taking delivery from Gurgaon and goods delivered to ABC (customer of PQR in Gurgaon).

1) Is PQR required to take registration under casual tax payer at Gurgaon?

2) If not, XYZ to charge PQR, IGST or CGST in this transaction?

3) PQR to charge IGST or CGST to ABC?

Posts / Replies

[KASTURI SETHI]

In my view, XYZ will charge IGST from PQR and PQR will charge IGST from ABC. PQR is to be registered.

[CASusheel Gupta]

Goods delivered at Gurgaon, movement terminates at Gurgaon, IMO it is intra state and C+S leviable.

CA Susheel Gupta

9811004443

[SHIVKUMAR SHARMA]

In this case Place of Supply is Maharashtra because The Supplier is in Haryana & Purchaser is from Maharashtra hence IGST is applicable in this transaction.

[KASTURI SETHI]

Dear Querist,

In support of my view, decision of AAR Rajasthan is appended below:-

2019 (20) G.S.T.L. 677 (A.A.R. - GST) = 2018 (12) TMI 1089 - AUTHORITY FOR ADVANCE RULING, RAJASTHAN IN RE : UMAX PACKAGING