PLACE OF SUPPLY IGST AUR SGST AND CGST

Quick Summary
This discussion clarifies when to charge IGST versus SGST and CGST based on the 'Place of Supply' rules under GST. Generally, if goods are delivered within the same state, CGST and SGST apply, even if the billing address is in another state. However, if the billing address is in a different state and it's considered an inter-state transaction, IGST is applicable. The consensus leans towards charging IGST when billing a party registered in another state, regardless of the physical location of delivery, to ensure the recipient can claim Input Tax Credit.

Please go through Bill to Ship to concpt. IGST can be charged, although terms and conditions can be modified in your invoice to allow for the same. There is a difference between contract act, concept of risk and rewards and GST law. If you are bothered about this and it is a regular issue, suggest you to obtain a written expert opinion. All the best

Thanks for quick response. most articles on bill to ship to talks about termination of goods as place of supply.

but as a seller one may not know where buyer could take the goods/consume. so I think your first response seems to be fit as solution - to check the gst no provided by buyer and accordingly bill the person.

Sir. It covers under section 10(1)c

 

 

 

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