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Type of Tax

mohit kumar (article) (29 Points)

17 July 2017

Dealer in Kolkata sold goods to recepient residing in Bangalore. In invoice address of Bangalore was provided but delivery was taken in Kolkata itself... So Kolkata dealer will charge CGST or IGST ?? WHY?

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12 Replies

Jayesh Chosala (2 Points)
Replied 17 July 2017

igst charge

Geetha Girish (14 Points)
Replied 17 July 2017

for sez supplies what is the gst tax rate ours is 28%

mohit kumar (article) (29 Points)
Replied 17 July 2017

thankyou :) but there is one topic related to place of delivery in GST ?

JITENDRA KUMAR SHARMA (ARTICLE) (213 Points)
Replied 17 July 2017

Gst is tax on consumption basis so goods are consumed in Kolkata

JITENDRA KUMAR SHARMA (ARTICLE) (213 Points)
Replied 17 July 2017

then IGST charge

JITENDRA KUMAR SHARMA (ARTICLE) (213 Points)
Replied 17 July 2017

deemed to be counter sale if the recipient address is not available in which place goods are consumed

Nagaraja B (2 Points)
Replied 17 July 2017

what percentage applied for speakers honorarium

jagan (agm) (43 Points)
Replied 17 July 2017

in gst if consignee and buyer are the same. his state only considered as destination state for tax. if Bill is made to one state and consignment to another state then gst will be calculated basing on the state of buyer of the goods not consignee of the goods.

Sandeep Upadhyay (1518 Points)
Replied 18 July 2017

Dear Mohit,

Place of supply

When goods involve movement - where delivery terminate
When goods not involve movement - location of goods at the time of delivery to recipient irrespective of the location of seller or buyer

So in your case CGST is applicable

Sandeep Upadhyay (1518 Points)
Replied 18 July 2017

Dear Mohit,

Place of supply

When goods involve movement - where delivery terminate

When goods not involve movement - location of goods at the time of delivery to recipient irrespective of the location of seller or buyer

So in your case CGST is applicable

Sandeep Upadhyay (1518 Points)
Replied 18 July 2017

Dear Mohit,

Place of supply

When goods involve movement - where delivery terminate

When goods not involve movement - location of goods at the time of delivery to recipient irrespective of the location of seller or buyer

So in your case CGST is applicable