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)
Quick Summary
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 Topics :
- Late Fees and Interest
- HDFC Bank’s Bureaucracy: The Nightmare of Fl
- Running a CSC Center, Maha E-Seva Kendra, Setu Ken
- GSTR-9 Table 8A issue
- CA Inter Coaching institutes at Hyderabad
- Looking for practising CA
- TDS return filing
- Need formats of FS as per Co act 2013 in soft copy
- Remittance to italy
- Invoice made but goods not sent
Related Topics :
CAclubindia
