Dear All,
My company is engaged in transport of cargo from one state to another by rail-sea-road mode. The transaction begins in the Odisha and ends in Andhra pradesh. Goods will be transported by wagon from various places in odisha till the port. And unloaded there and stored in the port. From there they are again loaded into a vessel and transported to a port in AP. Unloaded again in port. From there transported to the party place by road.
Clarity is needed in the following regarding GST:
As per the terms of contract only a single invoice can be given at a fixed rate. From which state it has to be raised and what type of GST (IGST/CGST/IGST). We dont have a GST registration or office in odisha, except a site office, not a place of business. Regd office of Company is in Chennai. GST registation available for Chennai and AP.
Also clarity for availing input needed. Since in Odisha port, they are charging CGST/SGST for the port charges, irrespective of the state to which it is billed. But in AP port IGST is charged for the port charges.
Please provide your valuable opinion. It is very urgent.
Thanks
CAclubindia
