Place of supply

1) Place of Supply - U.P. charge IGST

2) Place of Supply - Delhi charge CGST & SGST

sir.. important point is where the goods are delivery is important....


so...
1. you have to pay the cgst and sgst because your are going to deliver the goods within delhi.

2. you have to pay the igst because you are going to deliver the good outof delhi.

1. POS will be Delhi, and hence CGST & SGST should be charged.

2. POS will be Haryana and hence IGST will be applicable.

I agreed to Mr Jatin's Reply and View...

@ Mr. Jatin, Very excellent reply. Keep it up and Good Luck...


Place of supply is Location of Buyer.
The above way material supply to Customer's intended place. But, Customer address is billing address...

1. IGST is Inter State supply.
2. CGST and SGST is Intra State Supply...

agreed with jatin . here section 10(1) (C) will be applied.

10(1)(C ) 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.

Thank you very much Mr. Raja P M Sir