Ex-Factory Sale under GST

This query is : Resolved 

23 December 2020 A GST registered taxpayer of Maharashtra is making ex-factory sale i.e., the customer takes the delivery of the goods from the factory itself located in Mumbai. The Customer (registered at West Bengal) will be taking the goods through own conveyance to West Bengal.

Whether this type of ex-factory sale shall be treated at Intra-State Supply or Inter-State Supply of goods?

23 December 2020 It will be inter-state supply only.


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