Saksham Garg (Article Assistant ) (115 Points)
13 March 2019A person registered in Mumbai is making taxable supply to person registered in Delhi. The goods were handover to the recipient in Mumbai. Please note the Recipient is registered in Delhi only and doesn't have any place of business in Mumbai.
What is the nature of this type of supply?
Girish Trivedi
(None)
(310 Points)
Replied 13 March 2019
When the delivery takes place at Mumbai, POS is Mumbai so CGST+SGST charged.
g mahesh Mundra
(Business and tax consultant)
(3293 Points)
Replied 13 March 2019
manoj
(student)
(5205 Points)
Replied 14 March 2019
As other person have Delhi GST number so Intra state
ATUL PADIA
(2 Points)
Replied 14 March 2019
One of concept of GST that it is consumption base tax. So Place of Supply will be, where you deliver or hand over goods (not services). So if you are registered in Maharashtra and you deliver goods in Maharashtra to the person registered in New Delhi it POS will be Maharashtra and SGST + CGST should be charged. It is so because it is not sure that recipient will not consume the goods within the Maharashtra otherwise then New Delhi. So there must be a delivery agent for inter-state transaction.
Priya Kashyap
(Student)
(7048 Points)
Replied 16 March 2019
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