Place of Supply IGST vs CGST

Quick Summary
This discussion clarifies the application of IGST versus CGST/SGST for e-commerce sales, particularly when a buyer in one state orders an item from an online seller registered in another state for delivery to a third party in a different state. The consensus leans towards IGST being applicable as the place of supply is determined by the termination point of the goods' movement, not the buyer's or seller's primary location, unless specific exceptions apply. The conversation also touches upon scenarios involving company employees receiving goods in different locations.

Depends on what is being supplied - Goods or Services

Please state with respective goods & service. please clarify how it make difference if goods or services

You mean supplier(vendor) and Recipent (Company) both are located in same City Hyderabad  whereas the employees of the company provides service in Hyderabad along with Chennai ?

 

There is no restriction on the employees to provide service The place of supply is determined considering the nature of service. The place of supply shall be the location of recipient usually otherwise the location of supplier. (Unless the service provided is not covered under clause 3 to 14 of section 12 of IGST Act

 In case of Goods u need to refer section 7 & 8 of IGST Act . According to which the in case of movable goods the place of supply would be the location where the delivery of goods Terminates. whereas incase of immovable goods the location of such immovable goods

  

 

For few employees supply of goods terminates in supplier state and few in other states ...should supplier give 2 invoices ?
Originally posted by : Prathyusha Varma
For few employees supply of goods terminates in supplier state and few in other states ...should supplier give 2 invoices ?

Definetly since the ggods are delivered in different states the place of delivery, Place of Supply would change Hence Different invoice will be raised in these case,  

Subhankarji there is so much confusion and misconception in the Tax system of our country......... Hey Prabhu.

There are so many sections, laws, rules which result in such chaos so created argument b/w u & Ajay. :) :)

Jai Hind.....

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