PLACE OF SUPPLY & GST

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..... PLACE OF SUPPLY & GST
Query (Issue) Started By: - NILESH PITALE Dated:- 10-4-2021 Last Reply Date:- 30-5-2021 Goods and Services Tax - GST
Got 5 Replies
GST
Dear Sir We are Registered under Maharashtra , We Have Received the order From our Haryana State Customer and as per His Instruction we have Delivered The Goods within Maharashtra and Charged CGST & SGST Of Maharashtra. Customer .....

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..... Is demanding IGST Bill whether they are right or wrong Please Guide Reply By KASTURI SETHI: The Reply: Haryana State Customer is right. IGST is applicable. Goods stand delivered on the direction of Haryana State Customer.Place of supply is virtually Haryana. Reply By ABHISHEK TRIPATHI: The Reply: Dear Nilesh Sir, Agreed to KS Sir's view. Kind addition to that: Bill to Ship to Model: As p .....

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..... er Section 10(1)(b) of the IGST Act, the place of supply will be the principal place of business of the Haryana State Customer and not the recipient's place (Maharashtra customer). In your case, the place of supply is in Haryana State for that tax invoice is to be issued by you levying IGST. Haryana State Customer has to raise an invoice on Maharashtra Customer. That is his concern. Reply By GB .....

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..... Rao: The Reply: Dear querist, I agree with both the experts. Haryana State Customer is actually a buyer for all the practical purposes. The recipient in Maharashtra is mere a consignee who will receive the goods. In view of the same, your customer demanding IGST invoice is proper. Reply By Ganeshan Kalyani: The Reply: I agree with the views of the experts. Reply By YAGAY andSUN: The Reply: I .....

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..... n GST Laws there is no exemption on Bill to Ship to transactions. Therefore, IGST will be applicable on the interstate transactions and thereafter if such goods are sold within state then CGST and SGST will be applicable.
Discussion Forum - Knowledge Sharing .....

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