Whether Inter or Intra state supply

Originally posted by : himanshi agrawal
	Purchase goods from local party but delivery taken outside state . Both are registered party whether it is liable for IGSt or CGST/SGSt??

Tax Apply on yhe basis of Place of Supply

So Apply IGST if Purchaser registered in another State

Originally posted by : Dayananda Kakade
	I think Tax should be based on bill to not ship to.

Dear Sir,

You have not transfer goods in another Sate if You have not charged IGST ( if Purchaser Registered in another Sate )

It is a case of intra-state transaction. The consignor will raise a Tax Invoice charging IGST to the registered person on whose behalf the goods is supplied to the recipient and the seller (the local supplier) will raise a Tax Invoice charging CGST/SGST invoice to the recipient of the goods.