Place of supply goods

Hi team
I have Registered in Haryana and I have raise tax Invoice to Registered Person Bihar But Goods Delivery to Haryana State which tax will be applicable
IGST or CGST and SGST ?
Replies (22)
Quick Summary
This discussion clarifies the applicable tax (IGST or CGST/SGST) when goods are billed to a registered person in Bihar but delivered to a location in Haryana. The consensus leans towards IGST being applicable in 'bill to ship to' scenarios where the recipient in Bihar directs the delivery to a third party in Haryana. This is because the place of supply is determined by the location where the movement of goods terminates for delivery to the recipient, and the consideration is paid by the Bihar entity.

As per section 10(1)(b) of the IGST Act 2017, place of supply in case of bill to ship to will be Principal place of Business, that is Bihar, thefore you have charge IGST.
Bill to Bihar but Ship to Haryana

Yes Correct , You have to Charge IGST to registered person in Bihar .

But place of Supply Haryana Sir

Please refer  Section 10(1)(b) of the IGST Act 2017 . Even though goods were supply to Haryana , In case of  bill to ship to Section 10(1) (b) will applicable . You have show in Invoice Bill to Bihar  and ship to Haryana .

In case of supply involves movement of goods, place of supply is the place where the delivery terminates, i.e., where ownership is passed on to the recipient. In this case, place of supply is Haryana and therefore, the transaction is an intra- state supply and CGST and SGST will be levied.

@ ISHIKA
In above case specific Instructions has been given to the supplier of Haryana, by the registered person in Bihar to Supply the Goods to Haryana , therefore section 10(1)(b) will applicable and IGST to be Charged.

@ Nilugal, Sir, Section 10(1)(b) attracts when goods are delivered to a party on the direction of a third person. In that case only, the Place of Supply will be the location of such third person and not where the delivery terminates. But in this case, there does not seem to be any involvement of a delivery of goods on the direction of a third person. The transaction is between the supplier and recipient only. If the Registered person Bihar placed the order to Registered person Haryana with the direction to deliver the goods to another Haryana person, who may be the customer of Registered person Bihar, then this provision of Section 10(1)(b) of the IGST Act 2017 is applicable.
@ ISHKA
You Can confirm with the Department of Goods and services Tax.
IGST applicable in above cas
You need to Charge CGST & SGST
Supplier from Hariyana
Recipient in Bihar
Shipping Address place is Hariyana,
Goods moved to Hariyana not to Bihar.
So third party may accept an invoice from Bihar Supplier.
It may be considered as interstate consideration, Hence IGST applicable.
No just check place of supply rule and You need to charge CGST & SGST
Third party is a dealer, who will be file returns, so invoice is necessary to claim ITC.

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