GST Type Applicability

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.

GST registration type depends on your turnover and business type. Here is how to decide.

Regular registration (mandatory) if:
- Aggregate turnover exceeds Rs 40 lakh per year for goods suppliers (Rs 20 lakh for services or special category states)
- You supply across state borders (interstate supply of any value requires GST registration)
- You sell on e-commerce platforms (mandatory regardless of turnover)
- You are liable under Reverse Charge Mechanism as a recipient

Composition scheme (optional, if eligible):
- Available for businesses with turnover below Rs 1.5 crore (Rs 75 lakh for special category states)
- Flat tax rate on turnover, quarterly filing
- Cannot claim ITC, cannot make interstate supplies
- Not available for service providers (except restaurant/food businesses up to certain limits)

Nil registration: If your turnover is below the threshold and you do not fall into any of the mandatory categories, you do not need GST registration.

For a detailed breakdown of eligibility, this [GST filing and compliance guide for businesses](taxgarden.in/blog/e-invoice-mandatory-5-crore-businesses-2026) also covers when voluntary registration makes sense.

This is a bill-to-ship-to supply: under Sec 10(1)(b) of the IGST Act, where goods are delivered to a third person on the buyer's direction, the place of supply is the buyer's principal place of business (Maharashtra), so the Gujarat supplier must charge IGST even though the goods move only within Gujarat.