Gst Rate

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.”