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Charge of Tax, Goods and Services Tax - GST

Issue Id: - 116517
Dated: 3-7-2020
By:- DURGADUTT DUBEY
Charge of Tax

  • Contents

X of West Bengal gets order from a German company to deliver goods to Y of UP. As in this case goods are not going outside India it is not an export. But what tax "X" is required to charge in his bill i.e whether he will apply CGST + SGST or IGST as the movements of goods is terminating in UP. Please advice.

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Showing Replies 1 to 9 of 9 Records

1 Dated: 3-7-2020
By:- KASTURI SETHI

IGST is applicable.


2 Dated: 3-7-2020
By:- DURGADUTT DUBEY

Thanks for answering but sir please explain this a little bit.


3 Dated: 3-7-2020
By:- KASTURI SETHI

Is there any doubt this transaction being Inter-State supply ?


4 Dated: 3-7-2020
By:- DURGADUTT DUBEY

In this transaction though goods has moved from one state to another but I'm making a bill on a foreign party. In this case how will I determine POS ?

Whether I have to look provision of section 10(1)(a) and 10(1)(b) of IGST Act to determine POS in this situation? I have read that section 10 will be applicable only when supplier and recipient both are located within India. In my case recipient of goods is a foreign party as he is making the payment of goods. Further, this is not export also as goods does not goes to outside India. Hence, section 11 of IGST Act is also not applicable.


5 Dated: 3-7-2020
By:- RUDRADUTT SAXENA

Dear Sir

As per my Opinion , You have to read Section 7(1) of IGST Act, 2017 and Section 10(1)(a) of the IGST Act, 2017 simultaneously, under which Section 10(1)(a) will apply in your case where supply involves movement of goods, the place of supply will be the location of the goods at the time at which the movement of goods terminates for the delivery of recipient i.e U.P.


6 Dated: 3-7-2020
By:- DR.MARIAPPAN GOVINDARAJAN

I endorsed the views of Sethi.


7 Dated: 3-7-2020
By:- KASTURI SETHI

Section 10(1)(b) of IGST Act is more relevant. Though the goods have not physically left India but as per Section 10(1)(b) it is deemed that Germany Company has received the said goods. Goods have been delivered to Y of UP on the directions of Germany Co. So de fecto, Germany Co. is recipient. Hence IGST is applicable. The question of applicability of CGST/SGST does not arise at all.

 


8 Dated: 3-7-2020
By:- KASTURI SETHI

In my above reply, read the phrase, "de facto" instead of "de fecto".


9 Dated: 10-7-2020
By:- Bhavika Chothani

In this case even if goods are transporting within the country but the transportation of goods is happening within two different states of the country. Hence IGST will be charged in this case


1

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