Question relating to gst on chartered accountants

Can be in either as the pan no is same. Invoice has otbe issued for services provided. 

But sir the problem is that there is a difference between chartered accountancy services (for which registration is taken) and tuition receipts as tuition is a vocation (as per supreme court decision) which is included in the definition of business but not chartered accountancy service. Since it is not chartered accountancy service, i can't issue invoice in the name of the firm. So Can i issue bill for tuition in individual name by mentioning my GSTIN on it.

My query for GST goes as follows:

There are 3 parties involved in supply of goods say A from Delhi, B from Maharashtra, and C from Punjab. All the parties are residing in different states. Now B has ordered goods from A and they are to be supplied to C from A. B has ordered A to directly supply goods to C without intervening B in process. However billing will be done in the name of B from A and B will further prepare bill to C.

Kindly let me know how exactly the process will be followed and what practically all three parties have to be follow the process including preparation of Form 403 for supply of goods from the destination of A to C?

As per section 2(24) of IGST read with section 2(93) of CGST, where defination of "recipient" is given, which read as:

"2(93): "recipient" of supply of goods or services or both, means-

(a) where a consideration is payable for supply of goods or services or both, the person who is liable to pay that consideration;

(b) where no consideration is payable for supply of goods, the person to whom the goods are delivered or made avaible, or to whom possession or use of the goods is given or made available; and

(c) where no consideration is payable for supply of a service, the person to whom the service is rendered,

and any reference to a person to whom a supply is made shall be construed as a reference to the reciepent of the supply and shall include an agent acting as such on behalf of the recipient in relation to the goods or services or both supplied."

It is clear from this defination that in your case each of the person B and C are the recipient i.e. B is recipient for A and C is recipient for B. Each one of them will have to pay IGST on purcahses to their respective supplier and can take input tax credit of the same, if applicable.

@ CA Priyank Nagori. Sir i get the applicability of Tax Rate to be applied to each of the parties. However my question is that what procedure should all of them follow/practically perform procedure so that goods can be transferred from A to C without intervening state of B??