I understand that This section is to be taken into account when both location of Supplier (LOS) and Location of receipient (LOR) is in India. What do I do when I do not know the LOR ( yes he is unregistered)? Should I hunt for it?
even though recipent is unregistered under gst regime he must have some basic details right PAN card and company registration certificate or partnershipdeed e.t.c which gives you the details about receipient
sale party in chhatisgarh registration & purchsse party registration in maharastra but purchase party use goods in chhatisgarh sale party charge igst or csgt.sgst
To know whether CG/SGST or IGST the precondition is to know whether the"location of the supplier(LOS)" and "Place of supply(POS)" are in the same state ( If same then CG/SGST). In your case LOS is definitely Chattisgarh ,for POS refer section 10(1)(c) ( i presume ther is no movement of goods correct me otheriwse) u will find POS - " Location of goods at the time of delivery of goods to receipient " so here POS Also falls in Chattisgarh. thus CG/SGST