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Sale within state or outside

18 January 2018

Seller in Mumbai, Buyer is also in Mumbai but asks seller to deliver goods in Gujrat.
Seller has to charge CGST/SGST or
I GST?

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5 Replies

Nidhi Goyal (2 Points)
Replied 18 January 2018

seller has to charge IGST by mentioning party adress as mumbai and delivery adress as gujrat in invoice

Raghupati Kulkarni (10 Points)
Replied 18 January 2018

Thanks for prompt reply

prasad patro (Accountant) (98 Points)
Replied 18 January 2018

than,place of supply is mumbai and place of delivery is gujrat

whaether GST is levied on place of supply 0r place of delivery

Teja Ahuja (ca) (63 Points)
Replied 18 January 2018

in case of Bill to Ship to, Place of Supply will be Bill to location. Hence SGST & CGST to be charged.

JOJY THOMAS (CHARTERED ACCOUNTANT) (295 Points)
Replied 18 January 2018

Bill To Ship To Transactions:

Section 10(1)(b) states "where the goods are delivered by the supplier to a recipient or any other person on the direction of a third person, whether acting as an agent or otherwise, before or during movement of goods, either by way of transfer of documents of title to the goods or otherwise, it shall be deemed that the said third person has received the goods and the place of supply of such goods shall be the principal place of business of such person"

When goods are delivered to a party on the direction of a third person the place of supply will be the location of such third person and not where the delivery terminates.

Hence CGST and SGST is applicable

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