Itc availment

In this case, it will be assumed that the buyer in Delhi has received the goods (Order placed from Delhi and directed to deliver to third party-Own Haryana Office). Place of supply will still remain Haryana & IGST invoice will be charged to Delhi Office.

The Place of Supply ( POS ) will be "DELHI" and accordingly IGST would be applicable.

This is a "BILL TO SHIP TO TRANSACTION."

As per the Provision of sub clause (b) of sub-section (1) of Section 10 of the IGST Act 2017, "where the goods are delivered by the supplier to a recipient or any other person on the direction of a third person, whether acting as an agent or otherwise, before or during movement of goods,
either by way of transfer of documents of title to the goods or otherwise, it shall be 'deemed' that the said third person has received the goods and the place of supply of such goods shall be the principal place of business of such person."

Therefore,

POS = DELHI.
Transaction Type : INTER-STATE.
GST = IGST.

As far as ITC is concerned, the Recipient ( DELHI DEALER ) will be able to claim ITC in this Bill to Ship to Transaction. As per Explanation to clause (b) of sub section (2) of Section 16 of the CGST Act 2017, incase of Bill to Ship to Supply, it will be deemed that the registered person has received the goods. Just ensure that the other 3 conditions of claiming ITC is fulfilled before claiming ITC.

Regards,
Shivam RC.

Delhi tax igst

This transaction is sale in transit hence it is liable to levy tax under IGST