If I have sold goods (from Haryana) to a registered person (registered in Bangalore) nd place of supply of goods is Haryana then cgst & sgst should be charged or IGST??
Menu
Place of supply
Replies (13)
If you are billing to a party in Bangalore then IGST would be applicable.
When billing address and delivery address is different, place of supply is place of billing address.
Here in your case billing address -bangalore delivery address -haryana hence place of supply is billing address i.e., bangalore. since supplier and place of supply are in different states IGST would be applicable
When billing address and delivery address is different, place of supply is place of billing address.
Here in your case billing address -bangalore delivery address -haryana hence place of supply is billing address i.e., bangalore. since supplier and place of supply are in different states IGST would be applicable
sir
according to section 10 igst act if a supplier deliver a goods to recepient on direction of third person in that case , goods are supposed to be delivered to that third person,
so I assume in Ur query that third person is taxpayer in Bangalore so IGST will be charged ( U will bill to Bangalore Taxpayer With IGST, & Bangalore taxpayer will bill to recepient in Haryana)
according to section 10 igst act if a supplier deliver a goods to recepient on direction of third person in that case , goods are supposed to be delivered to that third person,
so I assume in Ur query that third person is taxpayer in Bangalore so IGST will be charged ( U will bill to Bangalore Taxpayer With IGST, & Bangalore taxpayer will bill to recepient in Haryana)
Dear Mr Pankaj Rawat.,
Please explain Your view How to he apply IGST in this supply???
Please explain Your view How to he apply IGST in this supply???
yes igst
sir in my point of view Cgst and Sgst will be charged because no direction of third party is there person come from Bangalore at my place nd collected his goods bt bill is in tha address of Bangalore taxes should be leived on tha bases of place of supply of goods that means CGST & SGST will be charged
| Originally posted by : Dushant Taneja | ||
 |
sir in my point of view Cgst and Sgst will be charged because no direction of third party is there person come from Bangalore at my place nd collected his goods bt bill is in tha address of Bangalore taxes should be leived on tha bases of place of supply of goods that means CGST & SGST will be charged |  |
Yes.. It's exactly correct
In this case SGST & CGST are applicable. Because there is no involvement of a third party in this transaction . So there is no place for attracting IGST. 
absolutely cgst and sgst are charged
Refer Section 10(1)a of the CGST Act,
the POS is "From their orign from the supplier to the termination with the receipient,..
So POS is Harayana and liable to IGST.
Amir Sk sir but place of supply is Haryana nd we r also registered in Haryana then why IGST here termination doesn't mean Bangalore
Igst applicable
1) Frist transaction hariyana to bangalor
2) second transaction bangalor to hariyana
this transaction bill to ship to applicable
1) Frist transaction hariyana to bangalor
2) second transaction bangalor to hariyana
this transaction bill to ship to applicable
sir in case of bill to ship to there should be a involvement of third party
Which state is consumption of goods
Recent Topics :
Related Topics :
ARTICLESHIP
07 September 2026
CA Articles
Kothari Jain Patil & Chartered Accountants
Pune
CA Inter
View Details
09 September 2026
SENIOR AUDITOR & ACCOUNTS MANAGER
Anupam Parashar & Co.
Ghaziabad
CA Final
View Details
CCI
Pro
CAclubindia
