Place of Supply - Bill to Ship to

Kaustubh Ram Karandikar (Corporate Consultant- Central Excise & Service Tax)   (514 Points)

31 August 2021  

XYZ, Australia, placing order on PQR Maharashtra for delivery of goods directly to ABC, Bihar. 1) Is PQR required to pay GST on this transaction? 2) If yes, IGST or CGST + SGST 3) Instead of Bihar, if goods are to be delivered to Pune and if GST is payable by PQR, whether IGST or CGST + SGST?