I am registered in Delhi and doing project in Mumbai for project completion purchased some material in Place of supply -Mumbai (project site) from Mumbai's local market, can seller bill me at IGST under bill to ship concept, and can I avail input against the same.
Also confirm the implications of
GST-TDS implications.
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ITC availability
Replies (7)
Yes You can avail ITC. The seller can bill you as per Section 10(1)(b) of IGST act : Bill to you at Delhi & Ship to Mumbai at site address.
And
As per section 22 CGST Act you need not have to registered in Mumbai & can provide services directly from delhi.
But , You Must NOT have a " Fixed Establishment" for operation in State of Mumbai (place where the services are to be provided) Else have to take registration in Mumbai also. ( as per Advance Rule Case of M/s Jamin Engg. Pvt Ltd).
TDS umder GST:
If you are providing servic3s to Govt or Public Ltd Co. & your conracts get exceeds 2.5 lac , As per section 51 the recepient is liable to deduct TDS @ 2%
And
As per section 22 CGST Act you need not have to registered in Mumbai & can provide services directly from delhi.
But , You Must NOT have a " Fixed Establishment" for operation in State of Mumbai (place where the services are to be provided) Else have to take registration in Mumbai also. ( as per Advance Rule Case of M/s Jamin Engg. Pvt Ltd).
TDS umder GST:
If you are providing servic3s to Govt or Public Ltd Co. & your conracts get exceeds 2.5 lac , As per section 51 the recepient is liable to deduct TDS @ 2%
Mr Pankaj Rawat.,
Please can Elobrate "How is applicable 'Bill to - Ship to" mode in this way receiver is not third party...???
Please can Elobrate "How is applicable 'Bill to - Ship to" mode in this way receiver is not third party...???
Good information by Mr Pankaj Rawat ji
@ Raja Ji , On the direction of contractor in delhi the Mumbai supplier can Bill To Delhi & will ship to Mumbai site Address .
Its a normal practice of moving goods & availing input
(As per secrion 10(1)(b)) Moreover Advance Ruling Judgement mention abive )
Its a normal practice of moving goods & availing input
(As per secrion 10(1)(b)) Moreover Advance Ruling Judgement mention abive )
| Originally posted by : Pankaj Rawat | ||
 |
@ Raja Ji , On the direction of contractor in delhi the Mumbai supplier can Bill To Delhi & will ship to Mumbai site Address .Its a normal practice of moving goods & availing input(As per secrion 10(1)(b)) Moreover Advance Ruling Judgement mention abive ) |  |
Yes, I agreed...
But., It's Correct if "Ship to Address to Mumbai with PARTY NAME (THIRD PARTY), NOT ON BUYER NAME
YES ITS 100% CORRECT ,UNDER SHIP TO THE ADDRESS WILL BE THE CONSTRCUTION SITE ADDRESS OF CONTRACTOR FROM DELHI
GST is destination based tax and since the material is supplied and finally delivered in Mumbai shouldn't CGST/SGST apply?
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