IGST or CGST AND SGST

YA SAME PROBLEM HERE....SEND ME UR mail id 

GOODS DELIVERED ON DIRECTION OF THIRD PERSON (Transfer of
Documents) [Sec 5(2A)]
When three parties are involved in transaction for supply of Goods, section 5(2A)
provides for determination of place of supply.
e.g. there is a supplier, a buyer who is not the recipient of Goods (to be referred as
third person) and recipient of goods. In this situation the recipient of Goods (not being
a buyer) receives the Goods on the direction of the third person (Buyer or his agent).
In this situation as per section 5(2A), principal place of business of the buyer
determines the “Place of Supply”. This section is applied in following two situations;
 If the documents of title to the goods are transferred before the movement of
Goods to any person; or
 If the documents of title to the goods are transferred during the movement of
Goods to any person.
As per section 2(78) of the CGST Act 2016“principal place of business” “means the place of business
specified as the principal place of business in the certificate of registration where the taxable person
keeps and maintains the accounts and records as specified under section 42”
The situation can be better understood with following example:
SI
No.
Location of
Supplier
Location of
Buyer (Third
Party)
Place of Delivery of Goods Place of Supply
1 State ‘A’ State ‘B’ State ‘C’ State ‘B’
2 State ‘A’ State ‘B’ State ‘A’ State ‘B’
3 State ‘A’ State ‘B’ State ‘B’ State ‘B’
4 State ‘A’ State ‘A’ State ‘C’ State ‘A’
 NO MOVEMENT OF GOODS [Sec 5(3)]

file is not uploaded...error message come with restricted documents......i hv no need of ur mail id so beijjti mt maro....any one can send their mailid i will send them....specifically considered this case