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Regarding CGST, SGST,IGST

28 May 2021

supplier registered under Haryana state and purchaser registered under Rajasthan state
but destination of goods in Haryana is made , then in this case which type of gst is applied inter or intra ??

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11 Replies

CA. Sourav Sarkar (Chartered Accountant ) (24578 Points)
Replied 28 May 2021

CGST and SGST

Yash Arora (7 Points)
Replied 28 May 2021

IGST ni Hona chahiye ?

CA. Sourav Sarkar (Chartered Accountant ) (24578 Points)
Replied 28 May 2021

Yes IGST will be applicable

1 Like

Yash Arora (7 Points)
Replied 28 May 2021

IGST Ka reason explain krdo

RENU SHARMA (1388 Points)
Replied 28 May 2021

As per section 10 (b) of igst act , igst shall be applicable

2 Like

Shivam RC (Student) (23683 Points)
Replied 28 May 2021

IGST would be applicable in your case. This is a "BILL TO SHIP TO MODEL". As per the Provision of Section 10(1) clause (b) of the IGST Act 2017, if goods are supplied to a third person on the recommendation of the Principal Recipient ( Rajasthan in your case ), then the POS will be the Place of Principal Recipient i.e. Rajasthan.

Hence IGST would be applicable...

1 Like

Pratik Tailor (7 Points)
Replied 29 May 2021

IGST will be applicable.

1 Like

Yash Arora (7 Points)
Replied 29 May 2021

My Another Query is When supplier and purchaser both registered under Haryana state but destination of goods is made in Madhya Pradesh , then in this case CGST, SGST will be applicable ??