SUPPLY OF GOODS IN CASE RECEPINET AND SUPPLIER REG IN SAME STATE BUT THE GOODS RECEIVED IN ANOTHER S

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Suresh S. Tejwani (Querist)
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08 December 2025 WHICH TAX IS LEVIABLE WHERE SUPLLIER AND RECEIPIENT REG IN SAME STATE BUT GOODS ACTUALLY RECEIVED IN ANOTEHER STATE. LIKE SUPLLIER AND RECEPIENT REG IN MH AND GOODS RECEIVED IN GUJRAT. WHAT IS LEVIABLE??

Dhirajlal Rambhia

Dhirajlal Rambhia (Expert)
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09 December 2025 Under Section 10(1)(b) of the IGST Act, 2017, the place of supply of goods (when goods are delivered to a recipient or any other person on the direction of the recipient) is the location where the goods are actually delivered.
Even if both supplier and recipient are registered in the same state, if the goods are delivered in another state, the supply is treated as inter-State supply.

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