Place of supply

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This discussion explores the correct GST treatment when an Odisha supplier sells goods to a West Bengal party, with delivery occurring in Odisha. The core question is whether IGST or CGST/SGST applies, considering Section 10 of the IGST Act regarding the place of supply. The consensus leans towards CGST/SGST being applicable as the goods' movement terminates in Odisha, and the recipient's principal place of business in West Bengal is noted. The query also touches upon whether the West Bengal party needs to register in Odisha.

Sabita Sahoo

Sabita Sahoo (Querist)
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03 February 2020 A supplier of odisha supply the goods to a west Bengal party but goods are delivered at odisha where the WB party is engaged in works contract business.In this case the odisha supplier issue invoice to WB party against his WB GSTIN.In this case Igst or cgst/sgst will be changed? As per sec 10 of igst act, gstin no. Is available at the taxinvoice but goods are delivered at odisha.place of supply shall be where movement of goods terminates.I.e odisha.So cgst/sgst applicable.what is your opinion?

CA Anita Bhadra

CA Anita Bhadra (Expert)
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03 February 2020 IGST Applicable
Refer Sec 10(b) of IGST Act where the goods are delivered by the supplier to a recipient or any other person on the direction of a third person, whether acting as an agent or otherwise, before or during movement of goods, either by way of transfer of documents of title to the goods or otherwise, it shall be deemed that the said third person has received the goods and the PLACE OF SUPPLY of such goods shall be the PRINCIPAL PLACE OF BUSINESS of such person;

Sabita Sahoo

Sabita Sahoo (Querist)
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03 February 2020 Is the WB party required to take registration in odisha?

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