Place of supply

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

30 January 2018 We are selling sugar ex-factory in karnataka to customer from Maharashtra ( Customer having GST registration in Maharashtra Only). Which tax is applicable - IGST or CGST & SGST. Kindly help.

Udaya Chandran

Udaya Chandran (Expert)
Follow

30 January 2018 Raise a tax invoice with IGST.

Querist : Anonymous

Querist : Anonymous (Querist)

30 January 2018 But, as per section 10 1 (a) place of supply means:

(a) where the supply involves movement of goods, whether by the supplier or the recipient or by any other person, the place of supply of such goods shall be the location of the goods at the time at which the movement of goods terminates for delivery to the recipient;

and as earlier said, in our case, sale of sugar in ex-factory only & customer is arrange transportation for movement of goods from Karnataka to Maharashtra.

Kindly help.

Udaya Chandran

Udaya Chandran (Expert)
Follow

30 January 2018 If the goods are supplied to the recipient in the same state then CGST & SGST to be charged.

Querist : Anonymous

Querist : Anonymous (Querist)

30 January 2018 There is lot of confusion in GST Act regarding "Place of Supply":

In the above case if we charge SGST & CGST on sale to Inter-state party considering ex-factory delivery as per section 10 1 (a) of IGST Act.......

GST site while preparing online Return, after entering GST No. of Buyer (who is registered in other state) showing IGST Column only . There is no option of editing of IGST to CGST & SGST.

Udaya Chandran

Udaya Chandran (Expert)
Follow

30 January 2018 The recipient cannot take ITC and you have to mention that the sale to unregistered person (as per my opinion).

You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now