Regarding Itc

Seller will charge CGST & SGST as place of supply is in same state.

Purchaser will claim CGST & SGST as ITC

If the buyer is registered then IGST, otherwise CGST/SGST

Such person has to prove the delivery of goods from Delhi to Haryana otherwise the seller will charge CG SG which will not be available as ITC...

It's is a rule for itc

Agreed with Sanjay Ji

Yes... I agreed to Mr CA SANJAY GARG...

@ Mr. Lokesh Dhingra.,

Yes... It's a rule under GST as per place of supply..

If the buyer go to buy materials directly in other state and he will carry the goods then Supplier will charge CGST and SGST is per place of supply. It's under intra state supply and Buyer can't avail ITC benefits...

In case the Buyer ll give instructions to Supplier for send out goods to his state and seller will supply the goods directly to buyer's state then he can charge IGST.... If bill is under IGST then buyer can avail ITC benefits...

Ok thanks everyone for supporting me.

Yes , offcourse the registered dealer will carry those goods in his own conceyance to haryana. I Dont think that any Proof is needed in such condition , yes if goods value exceeds to 50k then eway will generate , the vehicle no. of buyer will enter in B part, the seller has to charge IGST.

Important is where sale took place and delivery of goods taken from seller if it is in Delhi than CGST AND SGST   if Haryana than IGST