GST Applicable

This discussion clarifies whether GST is applicable when a company based in Bangalore receives a purchase order from the UK, with the invoice addressed to the UK but the shipping address in Bangalore. The consensus is that GST is applicable. According to Section 10(1)(b) of the IGST Act 2017, in a 'bill to ship to' scenario, the place of supply is considered the principal place of business, which is the UK in this case. Therefore, it's advised to apply for an advance ruling under Section 97(2)(c) of the CGST Act 2017 to determine the tax liability. It's also noted that this scenario does not qualify as an export as the goods are not leaving India.