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Kaustubh Ram Karandikar (Corporate Consultant- Central Excise & Service Tax)     31 August 2021

Place of Supply - Bill to Ship to

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?

 3 Replies

Rajkumar Patel

Rajkumar Patel   31 August 2021

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.
Jaswanth Sudanagunta

Jaswanth Sudanagunta   31 August 2021

1. PQR is liable to pay GST
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
1 Like
Pankaj Rawat

Pankaj Rawat (GST Practitioner)     31 August 2021

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.

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