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establishment of distinct person

CHAITRI SUDHAKARBHAI KHAROD (ARTICLE) (752 Points)

25 January 2018

whether supply of goods or services or both from one establishment to another establishment of distinct person is intrastate supply or not

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CA SUDHINDRA D S (Practising CA) (761 Points)
Replied 26 January 2018

I understand the query as supply is made between two different establishments.

the same is an intra state supply if both are registered in the same state and place of supply of goods has to be looked into.

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CHAITRI SUDHAKARBHAI KHAROD (ARTICLE) (752 Points)
Replied 27 January 2018

it means if both establishments registered in same states means sgst and cgst will be levied nd if registered in different states then igst will be levied. am I correct , sir?

CA SUDHINDRA D S (Practising CA) (761 Points)
Replied 27 January 2018

Yes CGST and SGST has to be charged provided Place of supply is also in the same state.

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CHAITRI SUDHAKARBHAI KHAROD (ARTICLE) (752 Points)
Replied 27 January 2018

and what's about igst,sir? please refer my above question. if there is an inter state supply between establishments of distinct person, registered in different states.