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GST payment for inter state supply

arundhatihazra79@gmail.com (5 Points)

28 June 2017

which tax will be paid on inter state supply and intra state supply.please ask with example.

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3 Replies

upasana gupta (Finance Professional) (3931 Points)
Replied 28 June 2017

Let us assume there is a supplier of craft products, ABC ltd having the registered office in nirman vihar ,delhi. It supplies goods to DPS delhi Here since the supplier as well as the recipient are located in same state i.e delhi, it will be counted as ‘Intra-State Supply Of Goods’ and hence SGST & CGST will be levied.

Let us assume the supplier of craft products, ABC Ltd is having the registered office in nirman vihar,delhi and the recipient i.e Delhi Public School is located in Jaipur, Rajasthan. Here since the supplier and the recipient are located in different states i.e Karnataka and Rajasthan, it will be counted as ‘Inter-State Supply Of Goods’ and hence IGST will be levied.