Manager - Finance and Accounts
58708 Points
Joined June 2010
Hi Ashish,
Since the container is cleared at Chennai port and you are selling the container in Chennai (within the same state of Tamil Nadu), the sale is considered an intra-state supply.
Therefore, you should charge CGST and SGST (not IGST).
Summary:
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Place of supply: Tamil Nadu (Chennai)
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Supply within the same state → CGST + SGST
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IGST is applicable only for inter-state supplies.
If you sell the container to a buyer in a different state (e.g., Mumbai), then you would charge IGST.