biiling query

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I am dealer in rajasthan so sales to
goods suppy to same state but billing dealer is gujrat so iam in invoice in lavy of igst so it correct invoice ?
Replies (1)

IGST is correctly charged by you...

IGST Act Sec. 10(1)(b)

“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”


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