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?
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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.