Tax levy

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56 Points Posted on 13 May 2021
I am registered in U.P. & billed to Delhi but goods shipped in U.P. . What will be charged? CGST & SGST or IGST
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On 13 May 2021 at 13:02 Report
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This discussion clarifies tax implications for businesses registered in Uttar Pradesh but billed to Delhi, with goods shipped within UP. It explains that if the dealer is registered in Delhi and it's their principal place of business, IGST will apply. This is due to it being a 'bill to ship to' transaction, where the place of supply is UP, necessitating IGST as per GST regulations.

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24588 Points Posted on 13 May 2021
IGST will be applicable
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On 13 May 2021 at 13:10
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3924 Points Posted on 13 May 2021
If Delhi delar register unde GST and if it is principal place of Business then IGST will applicable as per section 10(1)(b) of the CGST act 2017.
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On 13 May 2021 at 13:13
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1388 Points Posted on 13 May 2021
This is the case of bill to ship to transaction , as per section 10 (b) igst act if dealer if registered in delhi then igst shall be applicable ,
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On 13 May 2021 at 18:26
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56 Points Posted on 16 May 2021
But place of supply is U.P.
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On 16 May 2021 at 19:50

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