A registered dealer of Maharashtra is selling goods to a dealer having office in maharashtra (and supply is also in maharshtra )but not having GSTIN in maharashtra..But is having head office and GSTIN in New Delhi only..
my querry is on sales made to that party IGST is to be charged or CG / SG
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Supply in Maharashtra to IGST party
Replies (2)
Intrastate business is business conducted within a particular state. Intrastate supplies are liable to CGST (Central Goods and Services Tax) and SGST/UTGST (State Goods and Services Tax/Union Territory Goods and Services Tax).
As per Section 10(1)(b) :
If the goods are being delivered Supplier in Maharashtra to Dealer in Maharashtra on the Direction of Dealer in New Delhi then it is deemed that the goods is received by Dealer in New Dehli. So the Place of supply will be New Delhi & IGST Applicable.
Model of Bill to Ship To is applicable:
Bill To : New Delhi
Ship To : Maharashtra
Tax : IGST.
If the goods are being delivered Supplier in Maharashtra to Dealer in Maharashtra on the Direction of Dealer in New Delhi then it is deemed that the goods is received by Dealer in New Dehli. So the Place of supply will be New Delhi & IGST Applicable.
Model of Bill to Ship To is applicable:
Bill To : New Delhi
Ship To : Maharashtra
Tax : IGST.
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