I seek your opinion on the following GST issue arising in respect of a domestic supply linked to a transaction.
Facts of the case:
M/s Kelvin Jute Mills Ltd., Kolkata (manufacturer) supplies goods to NJB.
As per NJB's instructions, the goods are dispatched directly by Kelvin to Kolkata Port without being brought to any premises of NJB.
NJB does not have any registered place of business or branch office at Kolkata Port.
The buyer (New Delhi) also does not have any registered place of business at Kolkata Port.
The goods are delivered directly to Kolkata Port for onward export by the buyer.
In the above circumstances, kindly provide your considered opinion on the following:
1. Whether NJB can issue a tax invoice to the buyer mentioning:
Bill To: Buyer; and
Ship To: Kolkata Port (actual delivery location).
2. Whether the above transaction is covered under the Bill-to–Ship-to provisions contained in Section 10(1)(b) of the IGST Act, 2017.
3. Whether the absence of a registered place of business of either NJB or the buyer at Kolkata Port has any implication under the GST law for issuance of the tax invoice.
4. Whether any additional documentation (such as delivery instructions, endorsement, declaration, or any other supporting documents) is required to substantiate the transaction under GST.
5. Whether any separate e-way bill is required by NJB if the goods have already been transported to Kolkata Port under a valid e-way bill generated for the movement from Buyer to the port and there is no further movement of goods.
6. Kindly provide the relevant statutory provisions, including the applicable sections of the CGST Act, 2017, IGST Act, 2017, CGST Rules, 2017, and any relevant CBIC circulars, notifications, or judicial precedents supporting your opinion.
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