Sales to Unregistered buyer

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This discussion clarifies that sales and services provided by a registered dealer to an unregistered dealer are considered Business-to-Consumer (B2C), regardless of whether the unregistered buyer uses the goods or services for personal consumption or resale. The conversation also touches upon the difficulty of finding 8-digit HSN/SAC codes alongside GST rates on the CBIC website and seeks guidance on alternative sources.

CA. Piyush Rawal

CA. Piyush Rawal (Querist)
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12 January 2021 In my understanding the sales made / service provided to the unregistered dealer by Registered dealer would be categorized as B2C irrespective whether the Unregistered buyer uses it for self consumption or for further sale of the same.

regards
Piyush Rawal

CA Anita Bhadra

CA Anita Bhadra (Expert)
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12 January 2021 Yes, your understanding is correct.
Sales made / service provided to the unregistered dealer by a Registered dealer would be categorized as B2C irrespective of whether the Unregistered buyer uses it for self-consumption or for further sale of the same.

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CA. Piyush Rawal

CA. Piyush Rawal (Querist)
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05 April 2021 Thank you so much. I understand that CBIC website does not provide 8 digit HSN/SAC code alongwith their GST rates, is there any source from where we can get this? can you guide?

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