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