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Querry on sale

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MAHENDRA SHAH

21 Points Posted on 10 October 2022

I am a manufacturer / reseller in Mumbai. A Delhi-based customer comes to my place in Mumbai and buys certain products and takes hand delivery from my place. Is it Intra state sale or Inter state sale ?

He is my regular customer. Till now I used to send it by transport & issue Inter state sale bill. This is the first time he is taking Hand Delivery from my place. He wants bill with IGST. Can I give him ? He is prepared to give Vehicle No. for e-way bill.

Please guide ....

Replies (2)

Quick Summary

A Mumbai-based manufacturer is seeking clarification on whether a sale to a Delhi customer who collects goods in person is considered an intra-state or inter-state transaction. Previously, goods were shipped via transport, and inter-state bills were issued. The customer now wants to collect the goods directly and receive a bill with IGST. The advice provided suggests that if the goods move from Mumbai to Delhi with the customer, the place of supply is Delhi, and IGST should be charged. If there's no movement of goods, the place of supply is Mumbai.

Dhirajlal Rambhia

SEO Sai Gr. Hosp.

121534 Points Posted on 10 October 2022

Take transporters consignment bill & let him take delivery from transporter.

CS Advocate Abhishek Goyal

M Com FCS LLB M-AIMA

11027 Points Posted on 10 October 2022

If supply involves movement of goods either by the supplier or by the recipient that is if Delhi based person is taking the goods with himself to Delhi by arranging transport after taking the delivery, the place of supply shall be the location where the movement of goods terminates for the purpose of delivery to the recipient.

Accordingly Delhi will be POS and IGST will be charged.

if supply does not involve movement of goods than POS shall be the location of goods at the time of delivery to the recipient.