Supply of cement from factory in Andhra Pradesh to Tamil Nadu

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We are supplying cement from factory in Andhra Pradesh to Tamil Nadu, wherein delivery address is a place in Andhra Pradesh.
plz advise us what taxes to be charged.
Ramakrishna

Replies (6)
Assuming your buyer is registered and direction of supply to tamil nadu is given by andhra pradesh then place of supply will be andhra pradesh so it will be treated as intra state and cgst and sgst will be charged
If billing address is TN and ship to is in AP of ur customer then I GST, IF they have billing address in AP then only c&sgst will be applied
as per gst place of supply in respect of good is the place at which the movement of good is terminated.in the example given above according to me the movement of good terminates in tamil nadu thus igst will be charged irrespective of the fact that billing address is within the same state that is andhra pradesh.
location of buyer is to be taken into consideration in case of ship to goods. if location of buyer is same state it will be intra state supply. if location of buyer is outside state it will be inter state supply. irrespective of ship to address.
A of Rajasthan comes to Delhi. Bought some goods from the office of B of Delhi. B delivers the goods to A at his office in Delhi then finally A take the goods with him at his place of business i.e. Rajasthan. In such case What tax A will charge to B ?
Is it SGST & CGST as delivery given at his office i.e Delhi or
IGST as A take the goods with him at billing address which is Rajasthan following the consumption or destination base tax concept under gst ?
Cgst and sgst will be charged

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