Place of Supply - Bill to Ship to, Goods and Services Tax - GST

[Kaustubh Karandikar]

XYZ, Australia, placing order on PQR Maharashtra for delivery of goods directly to ABC, Bihar.

1) Is PQR required to pay GST on this transaction?

2) If yes, IGST or CGST + SGST

3) Instead of Bihar, if goods are to be delivered to Pune and if GST is payable by PQR, whether IGST or CGST + SGST?

Posts / Replies

[Narendra Nimmala]

PQR is required to pay GST. 1st transaction IGST and 2nd transaction, CGST and SGST as per section 10(1)(a) of IGST Act. 10(1)(b) is not applicable as XYZ does not have principal place of business in India