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Bill to & ship to different states
There are three PARTIES involved for shipment, for example :If buyer address(party A) is Karnataka, Place of delivery (party B) is Maharashtra & Supplier state(party C) is from Karnataka then what tax is applicable? IGST OR SGST/CGST?
Replies (3)
As per sec:10(1)(b) in this case deemed destination will be at the address of buyer not at the actual delivery place.
so in your case origin will be Karnataka and also destination will also be Karnataka so CGST and SGST will be applicable.
so in your case origin will be Karnataka and also destination will also be Karnataka so CGST and SGST will be applicable.
As per the provisions for goods place of supply is determined based on the state of registered person to whom the actual bill has been raised and not the delivery place. So here the actual bill has to be raised to the buyer who is registered in karnataka, hence SGST and CGST is to be charged.
My equipment is breakdown at other state and now I want to repair it over there because it is earthmoving equipment so I ordered spares from my own state to my own state supplier and instruct him to deliver spares at my working site which is other state so my question is that "Any necessity of taking GST registration at other state for delivery of spare under GST" ?
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