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IGST or CGST/SGST

CA Akhilesh Kumar Kandpal (Proprietor A K Kandpal & Associates) (1442 Points)

04 July 2017

if I am registered under Delhi and I have a warehouse in gurgaon (Haryana)....if one of my regular customer who works in gurgaon comes to buy a thing, stock of which is finished in my Delhi shop. I said him he can pay me here and take delivery of the goods from my warehouse....he agrees.....now what should I charge igst or CGST/sgst and why??

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17 Replies

CA Jaya pandey (Chartered Accountant) (224 Points)
Replied 04 July 2017

In my opinion if you are registered only in Delhi and do not have separate registration for warehouse then you should charge IGST.

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CA Akhilesh Kumar Kandpal (Proprietor A K Kandpal & Associates) (1442 Points)
Replied 04 July 2017

would your answer be same if instead of goods it would have been some kind of service....

CA Jaya pandey (Chartered Accountant) (224 Points)
Replied 04 July 2017

In general, place of supply of services is location of service recipient where recipient is a registered taxpayer
In case recipient is any person other than registered taxpayer then place of supply will be
Location of service recipient( if address is available)
otherwise location of service provider.

CA Jaya pandey (Chartered Accountant) (224 Points)
Replied 04 July 2017

CONCLUSION
1)IGST if
your customer is registered in Haryana or if not registered, you have his address of fixed esblishment or residential address.
2)CGST/SGST only when
That customer is unregistered and his address is unavailable on record because is this care your location will be place of supply.

P C Agrawal (Registered independent director Past Chairman of Aurangabad Chapter of ICSI Practicing Company Secretary at Aurangabad) (8229 Points)
Replied 04 July 2017

In this case place of supply is Gurgaon. Assuming that your Gurgaon warehouse is not registered (if turnover is below Rs.20 lacs), you will not charge any tax. If you are registered in Gurgaon, you will charge CGST+SGST. As regards advance payment, your Delhi office will credit to your Gurgaon warehouse and not to the party. Your Gurgaon warehouse will credit to customer account.

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Lakshmikant rai (student) (95 Points)
Replied 04 July 2017

you have to collect igst in case of service..also location of suply will be delhi and place of supply Gurgaw..

CA Akhilesh Kumar Kandpal (Proprietor A K Kandpal & Associates) (1442 Points)
Replied 04 July 2017

location and place???what is the difference??

CA Akhilesh Kumar Kandpal (Proprietor A K Kandpal & Associates) (1442 Points)
Replied 04 July 2017

as I am able to understand igst defines location of supplier of service as if the service is provided by a fixed establishment of any registered person than the location will be such fixed establishment....in this case it is gurgaon.....as we all agree the place of supply of service is gurgaon....hence this

CA Akhilesh Kumar Kandpal (Proprietor A K Kandpal & Associates) (1442 Points)
Replied 04 July 2017

will make it intra state supply.....

CA Akhilesh Kumar Kandpal (Proprietor A K Kandpal & Associates) (1442 Points)
Replied 04 July 2017

but it does not seem logical as dealer is registered in Delhi.....service consumed in Haryana.....and if it is intra state how a dealer can charge sgst as it will go in the pocket of Delhi government and not Haryana government.