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GST Type Applicability

12 June 2025

Dear sir ,

A Supplier is Gujarat state but billing address Maharshtra and Shiping address in Gujarat state which supplier state which type GST applicable?IGST or SGST and CGST? Kindly explain in brief.

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Rama chary Rachakonda (Master in Accounts & high court Advocate email ID:ramachary64@gmail.com voice no:9989324294) (8150 Points)
Replied 12 June 2025

GST Applicability In this scenario, the supplier is from Gujarat, the billing address is in Maharashtra, and the shipping address is in Gujarat.

To determine the type of GST applicable, we need to consider the place of supply. Place of Supply

For goods, the place of supply is generally determined by the location of the goods at the time of delivery to the recipient.

In this case, the shipping address is in Gujarat, which would be considered the place of supply.

GST Applicability Since the supplier is from Gujarat and the place of supply is also Gujarat, this would be considered an

*intra-state supply*. Therefore, the applicable GST would be: -

*CGST (Central GST)*: Applicable on intra-state supplies -

*SGST (State GST)*: Applicable on intra-state supplies, with the GST rate split between CGST and SGST IGST Applicability IGST (Integrated GST) would be applicable if it were an

*inter-state supply*, which is not the case here since both the supplier's location and the place of supply (shipping address) are within the same state or in this context, considering the billing address in a different state might suggest an inter-state supply

if the billing address determines the place of supply for services or specific goods scenarios.

However, for goods supply and delivery within Gujarat, it leans towards intra-state supply treatment based on delivery location. Given the specifics, if strictly following goods delivery to Gujarat, CGST and SGST would apply.

But, it's crucial to verify all transaction specifics and applicable GST rules.