Gst Rate

422 views 1 replies
The billing address is outside the state. However, I have delivered the goods within the state.
What tax is applicable? Local tax or IGST?
Replies (1)
Originally posted by : vikram kerekar
The billing address is outside the state. However, I have delivered the goods within the state.What tax is applicable? Local tax or IGST?

 

Place of supply shall be the principal place of business of the person on whose instruction goods are delivered to the receiver of goods. Hence, IGST will be applicable.

Sec. 10(1)(b) of the IGST Act, “where the goods are delivered by the supplier to a recipient or any other person on the direction of a third person, whether acting as an agent or otherwise, before or during movement of goods, either by way of transfer of documents of title to the goods or otherwise, it shall be deemed that the said third person has received the goods and the place of supply of such goods shall be the principal place of business of such person.”

Leave a Reply

Your are not logged in . Please login to post replies

Click here to Login / Register  

Company
22 July 2026
Senior Chartered Accountant

SKSS

Patna

CA

View Details
Company
06 July 2026
Chartered Accountant (Indirect Taxation)

Gowra Ventures Pvt Ltd

Hyderabad

CA

View Details
Company
29 June 2026
ACCOUNTANT

SANDEEP AASHISH & CO

Araria

B.Com

View Details
Company
14 July 2026
Senior Executive/ Manager

H S SHARMA AND CO

Pune

CA Final

View Details
Company
ARTICLESHIP 30 June 2026
Article Assistant or Paid Assistant

VIKAS VERMA & CO

New Delhi

Others

View Details
Company
ARTICLESHIP 11 July 2026
Article

SNCO

Mumbai

CA Inter

View Details
Company
20 July 2026
Senior GST Executive

Chandak Agarwal & Co

Mumbai

Graduate (Any)

View Details
Company
ARTICLESHIP 23 July 2026
Article

Gianender & Associates

New Delhi

CA Inter

View Details