Cgst or igst?

Mr.A registered dealer of Maharashtra has sold goods to unregistered retailer of gujarat at his showroom in Maharashtra, Does mr.A needs to levy CgST/SGST or IGST?
Replies (6)
Quick Summary
This discussion clarifies whether a registered dealer in Maharashtra should charge CGST/SGST or IGST when selling goods to an unregistered retailer in Gujarat from their Maharashtra showroom. The consensus points towards CGST/SGST being applicable because the place of supply is considered Maharashtra, as the delivery terminates at the counter within the state. Relevant GST provisions regarding intra-state and inter-state supplies should be consulted for definitive guidance.

Whether Maharashtra showroom is registered??
Yes it is registered address in GSTIN
Then cgst/sgst might be applicable
Cgst & sgst applicable since delivery terminated at counter
Please provide relevant extract of the act/rules

Read Place of Supply of Goods and definition of Intra state supplies and inter state supplies

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