Billing or Delivery Address for determination of VAT

969 views 1 replies

Accountant

281 Points Joined February 2008

Hi,

A party has his sales office in Mumbai from where it has to Sell some goods to a corporate client.

The Billing is to be made on the Client's Name & address (which is in Mumbai).

However the delivery is to be made in Delhi (can be Buyer's premises or some 3rd party premises).

Delivery Name & Address is also to be mentioned in the Invoice.

My Question is :

Will the Seller apply VAT or CST ?

If CST then, can they sell against C-Form issued from Buyer's TIN in Mumbai (or it has to be from Delhi Sales tax Office Only) ?

Please Guide.

Regards,

Narendra.

Replies (1)

Assisstant Manager-Audit & Compliance

43 Points Joined May 2011

Originally posted by : narendra
	Hi, A party has his sales office in Mumbai from where it has to Sell some goods to a corporate client. The Billing is to be made on the Client's Name & address (which is in Mumbai). However the delivery is to be made in Delhi (can be Buyer's premises or some 3rd party premises). Delivery Name & Address is also to be mentioned in the Invoice. My Question is : Will the Seller apply VAT or CST ? If CST then, can they sell against C-Form issued from Buyer's TIN in Mumbai (or it has to be from Delhi Sales tax Office Only) ? Please Guide. Regards, Narendra.