Bill To Ship To

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..... Bill To Ship To
Query (Issue) Started By: - Kaustubh Karandikar Dated:- 15-10-2022 Last Reply Date:- 22-11-2022 Goods and Services Tax - GST
Got 4 Replies
GST
Case - 1: Seller (A) - Maharashtra, Buyer of Goods (B) - Outside India, goods to be delivered (C) - Maharashtra, Payment received in USD from A to B. In such case, i) how to bill to customer, ii) CGST + SGST or IGST? Case - 2: .....

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..... Seller (A) - Dubai, Buyer of Goods (B) - Maharashtra, goods to be delivered (C) - China Payment received in foreign currency. In such case, i) how to bill to customer, ii) Applicability of GST? Reply By Shilpi Jain: The Reply: Case 1: A view can be taken that section 10(1)(b) is not applicable as there is no principal place of business of B. So 10(1)(a) IGST Act would apply. Either way it would .....

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..... be CGST + SGST Case 2: This is not import of goods nor service. No GST liability on B or A. For transaction between B and C also no GST liability as per schedule III - S. No. 7. Reply By Kaustubh Karandikar: The Reply: Thanks Shilpi ji. Following is my view on the same: Section 7(5)(a) will get attracted in this situation and accordingly, Seller - A need to charge IGST in the Tax Invoice. Yo .....

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..... ur kind views please Reply By Shilpi Jain: The Reply: It is covered under schedule iii then there is no liability. Reply By Samir Kapadia: The Reply: @Shilpi: IGST Act Section 10(1)(b) merely states principal place of business. There is no further qualification that the principal place of business should be in India and not outside India CGST Act definition of principal place of business mer .....

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..... ely states that place of business for which certificate of registration is granted. Again there is no qualification in India CGST Act provides for registration of Non resident taxable person, in this case clearly such person has no place of business or residence in India. Undoubtedly, in case 1 the goods are neither physically exported or imported into India. therefore Section 10 of IGST Act can .....

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..... be said to be applicable to case 1. If a harmonious reading is to be adopted then even case 1 can be covered under 10(1)(b) - subject to the non resident taxable person obtaining registration under GST. Can this argument be countered?
Discussion Forum - Knowledge Sharing .....

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