place of supply

If delivery of car is:

• taken by the customer at the showroom itself, CGST+SGST will be applicable.
• made by the dealer at the location of the customer, IGST will be applicable.

Sec. 10(1)(a) of IGST Act read with Sec. 2(96) of CGST Act

As per section 10(1) place of supply in case of movable goods is where the movement of terminates either by the supplier or by the customer itself , shouldn't it be the permanent address of the customer which is mentioned on the bill.

If Customer give his Address than GST tax apply according to Place of Recipient 

Yes I agree with Mr. Rahul Goel ...

If we read section 10(1)(a) where the supplies involves movement of Goods , Whether by Supplier or THE RECEPIENT.......

here it's even though the Maruti dealer is has delivered the car to buyer in his premises but the POS will be the place where the Recepient moving the goods means the place of Recepient .

As per Rule 46 , the registered person is required to mention POS along with the name of state & as per querist the Buyer has provided his address to Maruti dealer 2ndly As per Rule 138 of e-way bill , it picks IGST automatically when POS is Interstate.

So , if the Buyer is from other state , the Maruti dealer has to put the state in bill & accordingly the IGST will be levy in the same