Supply in Maharashtra to IGST party

This discussion clarifies GST implications for a Maharashtra-based dealer selling goods within Maharashtra to a party with a Delhi head office and GSTIN. According to Section 10(1)(b) of the GST Act, if goods are supplied from Maharashtra to a dealer in Maharashtra but directed by a Delhi-based dealer, the place of supply is deemed to be Delhi. Therefore, IGST should be charged, following the 'Bill to Ship To' model where the invoice is billed to the Delhi office and shipped to the Maharashtra location.