XYZ, Australia, placing order on PQR Maharashtra for delivery of goods directly to ABC, Bihar. 1) Is PQR required to pay GST on this transaction? 2) If yes, IGST or CGST + SGST 3) Instead of Bihar, if goods are to be delivered to Pune and if GST is payable by PQR, whether IGST or CGST + SGST?
Menu
Place of Supply - Bill to Ship to
Replies (3)
Both situation, you will have to pay IGST because it is not export and place of supply shall be determine u/s 10 of IGST Act i.e location of persons who gives direction.
1. PQR is liable to pay GST
2.IGST
3.As the transaction is bill to ship to model, PQR has to generate invoice on XYZ (Outside India - IGST) irrespective of the delivery location.So, it doesn't make any difference in collection of IGST whether the delivery is in Bihar or Pune
2.IGST
3.As the transaction is bill to ship to model, PQR has to generate invoice on XYZ (Outside India - IGST) irrespective of the delivery location.So, it doesn't make any difference in collection of IGST whether the delivery is in Bihar or Pune
Yes in term of Section 10(1)(b) IGST Act , it's "Bill to Ship to" concept. so in both the condition it's IGST is applicable. It's deemed the third person (XYZ) has received the Goods.
Recent Topic
- AIS UTILITY
- NPS Premature withdrawl -Tier 1 Account
- Provident fund taxation
- ITR3 AY 26-27 Error in filling status
- Queries on TDS as per IT
- Capital Gains set off on Sale of Land if held for
- ITR Form for income from freelance consultancy
- Gst rate for HSN code 28530010
- Health Insurance
- India GST Mobile App
Related Topics
CAclubindia
