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PLACE OF SUPPLY & GST, Goods and Services Tax - GST

Issue Id: - 117154
Dated: 10-4-2021

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Dear Sir

We are Registered under Maharashtra , We Have Received the order From our Haryana State Customer and as per His Instruction we have Delivered The Goods within Maharashtra and Charged CGST & SGST Of Maharashtra.

Customer Is demanding IGST Bill whether they are right or wrong

Please Guide

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Posts / Replies

Showing Replies 1 to 4 of 4 Records

1 Dated: 10-4-2021

Haryana State Customer is right. IGST is applicable. Goods stand delivered on the direction of Haryana State Customer.Place of supply is virtually Haryana.

2 Dated: 11-4-2021

Dear Nilesh Sir,

Agreed to KS Sir’s view. Kind addition to that:

Bill to Ship to Model:

As per Section 10(1)(b) of the IGST Act, the place of supply will be the principal place of business of the Haryana State Customer and not the recipient’s place (Maharashtra customer). In your case, the place of supply is in Haryana State for that tax invoice is to be issued by you levying IGST.

Haryana State Customer has to raise an invoice on Maharashtra Customer. That is his concern.

3 Dated: 12-4-2021
By:- GB Rao

Dear querist,

I agree with both the experts. Haryana State Customer is actually a buyer for all the practical purposes. The recipient in Maharashtra is mere a consignee who will receive the goods. In view of the same, your customer demanding IGST invoice is proper.

4 Dated: 26-4-2021
By:- Ganeshan Kalyani

I agree with the views of the experts.


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