What should be charge sgst/cgst or igst?

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I am selling goods from Gujarat to the buyer of rajasthan. i raise the bill on buyer's address (rajasthan).
but buyer comes to Gujarat & takes delivery of goods.

My place of suppy is Gujarat & bill is for rajasthan.

what should be charge ?
Replies (4)
chat and sgst. if the good is delivered by you to the customer place then you will charge IGST
For the purpose of charging Gst, location of recipient and place of supply is considered.
Accordingly if your location and place supply is within same state then it is Intra State supply, accordingly Cgst and sgst will b levied.But if your location and place of supply is in different states then it is interstate supply, then igst will b levy.
Note :- place of recipient is not relevant for levy of Gst in this scenario.
Igst will be charged if buyer is registered and provide gst no... Much discussion is going on this issue... But my sir told that charge igst if he is registered buyer

What  section 10  sub section a  of IGST act 2017  talks about  place of supply - 

" Where  the supply  involves movement  of goods , wheter by the  supplier or the recipient or by any other  person , the place of supply of such goods shall be the location of the goods at the time at  which the movement of goods terminates for the delivery to the recipient " .

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