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Place of supply

05 March 2018

If I have sold goods (from Haryana) to a registered person (registered in Bangalore) nd place of supply of goods is Haryana then cgst & sgst should be charged or IGST??

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13 Replies

sujith kumar dasa (banglore) (1496 Points)
Replied 06 March 2018

If you are billing to a party in Bangalore then IGST would be applicable.

When billing address and delivery address is different, place of supply is place of billing address.

Here in your case billing address -bangalore delivery address -haryana hence place of supply is billing address i.e., bangalore. since supplier and place of supply are in different states IGST would be applicable

Pankaj Rawat (GST Practitioner) (55037 Points)
Replied 06 March 2018

sir
according to section 10 igst act if a supplier deliver a goods to recepient on direction of third person in that case , goods are supposed to be delivered to that third person,
so I assume in Ur query that third person is taxpayer in Bangalore so IGST will be charged ( U will bill to Bangalore Taxpayer With IGST, & Bangalore taxpayer will bill to recepient in Haryana)

1 Like

RAJA P M ("Do the Right Thing...!!!") (127387 Points)
Replied 06 March 2018

Dear Mr Pankaj Rawat.,

Please explain Your view How to he apply IGST in this supply???

Rastogi Sarthak (22 Points)
Replied 06 March 2018

yes igst

Dushant Taneja (18 Points)
Replied 06 March 2018

sir in my point of view Cgst and Sgst will be charged because no direction of third party is there person come from Bangalore at my place nd collected his goods bt bill is in tha address of Bangalore taxes should be leived on tha bases of place of supply of goods that means CGST & SGST will be charged

RAJA P M ("Do the Right Thing...!!!") (127387 Points)
Replied 06 March 2018

Originally posted by : Dushant Taneja
	sir in my point of view Cgst and Sgst will be charged because no direction of third party is there person come from Bangalore at my place nd collected his goods bt bill is in tha address of Bangalore taxes should be leived on tha bases of place of supply of goods that means CGST & SGST will be charged

Yes.. It's exactly correct

VINEETH.R (FINANCIAL ACCOUNTANT) (458 Points)
Replied 06 March 2018

In this case SGST & CGST are applicable. Because there is no involvement of a third party in this transaction . So there is no place for attracting IGST.