Applicability of IGST

This discussion clarifies the applicability of IGST when a Maharashtra-based seller supplies goods to a buyer registered in Gujarat, with the final delivery to a consignee also in Maharashtra. The key principle is that IGST applies when the place of supply and the location of the supplier are in different states. The invoice needs to reflect both the buyer's Gujarat GST details (Bill To) and the consignee's Maharashtra GST details (Ship To).