Place of supply

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..... 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 .....

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..... to ABC? - Reply By KASTURI SETHI - The Reply = In my view, XYZ will charge IGST from PQR and PQR will charge IGST from ABC. PQR is to be registered. - Reply By CASusheel Gupta - The Reply = Goods delivered at Gurgaon, movement terminates at Gurgaon, IMO it is intra state and C+S leviable. CA Susheel Gupta 9811004443 - Reply By SHIVKUMAR SHARMA - The Reply = In this case Place of Supply i .....

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..... s Maharashtra because The Supplier is in Haryana Purchaser is from Maharashtra hence IGST is applicable in this transaction. - Reply By KASTURI SETHI - The Reply = 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 - Place .....

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..... of supply - Query Started By: - Kaustubh Karandikar Dated:- 22-4-2019 Goods and Services Tax - GST - Got 4 Replies - GST - Discussion Forum - Knowledge Sharing, reply post by an expert, personal opinion Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI - TMITax .....

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