The billing address is outside the state. However, I have delivered the goods within the state.
What tax is applicable? Local tax or IGST?
If they have office in that state then SGST and CGST. otherwise IGST.
Place of supply(POS)is billing state and Service provider(SP) is located in a different state and hence IGST is applicable as per section 10(1)(b) of IGST Act.
YOGESH KAPOOR AND ASSOCIATES
New Delhi
B.Com
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Naveen Fintech Pvt Ltd
Kolkata
CA Inter
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SSGS and Associates
Chennai
CA Inter
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CAclubindia
