Respected members
A small query on place of supply,
M/s XYX is dealer of maruti cars I n delhi, he is selling cars to customer of noida and gurgaon. What will be the place of supply
Case 1: If customer is registered .
Case 2 : if customer is unregistered.
In my opinion as delivery terminates at the gate of showroom therefore the POS is delhi ane CGST/SGST applicable.
Pls answer whether am I right or not.
or is there any provision or rule for invoiceing if the value of goods more than 50k??
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Place Of Supply : whether cgst/sgst or igst applicable??
Replies (12)
In case of Registered - POS NOIDA as intended to be taken Noida by Supplier or Recipient.
In Case of Unregistered : also you are taking all the details of Customer. So, Noida.
In Case of Unregistered : also you are taking all the details of Customer. So, Noida.
Wait for the further views, as per my understanding it's IGST as mentioned above
For case 1 and case 2, if delivery of car is:
- taken by the customer at the showroom itself, CGST+SGST will be applicable.
- made by the dealer at the location of the customer, IGST will be applicable.
Sec. 10(1)(a) of IGST Act read with Sec. 2(96) of CGST Act
Vehicle is covered in the definition of goods and value of car will be greater than 50K (also check the respective State limit). So, generate EWB as well. For vehicle number in Part-2 of EWB, assign RTO number. If not assigned, used temporary number.
Yes... I agreed to Mr Deepak Gupta.,
* The Car delivery at Showroom to customer POS is based location of the seller as Intra state supply.
* In case car delivered to customer place/address and the place is other State then POS is inter State.
* The Car delivery at Showroom to customer POS is based location of the seller as Intra state supply.
* In case car delivered to customer place/address and the place is other State then POS is inter State.
place of supply will be Noida or Gurgaon and cannot be Delhi in any of two situations...
IGST will be there in both cases.
IGST not applicable if Buyer taken the vehicle in Showroom.
Hi,
As per the terms and condition laid down in the sale agreement will decide the POS. In autombile dealerships, once the car is handedover to the customer at the showroom, the dealer ownership comes to an end on that car. So, Place Of Supply will obviously is "Showroom itself where it is located".
If the dealer agrees to give car as a home delivery on his own risk, then the Place Of Supply will be customer's place.
As i am working with the automobile dealerships, we suggested to follow this procedure to decide the POS.
Could you clarify the following issues regarding hotel Industry
Hotel WKB situated in Tami Nadu , is doing the business of Boarding & Lodging along with Food supply.
Now some other state cleint also availing services & enjoy within Tamil Nadu & given their GSTN which was taken based on their permenent Business Location (Outside Tamil nadu)
How the GST website will take ? If I mention other state GSTN then the systems will automatically take as IGST.But Place of supply is within State .However the GSTN of Service recipient is other than Tamil nadu.
Then how the hotel will treat whether Inter State or Intra State?
As per Section 12(3) IGST Act ;: services related to Immovable Property , the POS will be always be where the Property located.
Hence Hotel service provider cannot charge IGST.
GSTN Website:
Yes you are correct if you put the GSTN of outstate customer it automatically picks the IGST, but you can Manually change the POS therein to Tamilnadu , it will pick CGST/SGST
Hence Hotel service provider cannot charge IGST.
GSTN Website:
Yes you are correct if you put the GSTN of outstate customer it automatically picks the IGST, but you can Manually change the POS therein to Tamilnadu , it will pick CGST/SGST
Supplier from Gujarat hands over goods to a transporter from Gujarat for delivering it to a recipient in Rajasthan.
Freight of the bilty is payable by the recipient on 'To pay' basis.
What would be levied - IGST or CGST+SGST?
Which SGST - Gujarat SGST or Rajasthan SGST?
Does the situation change if supplier pays the freight and sends goods on F.O.R. basis?
IGST payable by supplier.
Reason: Movement of goods by other person acting on behalf of the supplier and delivery to the recipient is terminating in Rajasthan.
Further, whoever pays the freight between supplier and recipient, will be liable for RCM u/s 9(3), if transporter is GTA.
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