LOCAL GST SALES TO OUTSIDE STAE PARTY

This discussion clarifies the Goods and Services Tax (GST) implications for local sales where the seller is registered in Tripura and the buyer in West Bengal, with the place of supply also being Tripura. While some advice suggests CGST/SGST is applicable due to the place of supply, other interpretations, citing Section 10(1)(b) of the IGST Act (bill-to-ship-to case), indicate that IGST should be applied. The latter view also points out that the buyer may not be able to claim credit for CGST/SGST paid in such scenarios. The thread also includes a separate query regarding the calculation of GSTR 3B, including debit notes and reverse charge mechanisms.