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GST on Goods Transport by road and Bill To Ship To Mechanism

Goods and Services Tax - Started By: - Pankaj P - Dated:- 13-7-2017 Last Replied Date:- 9-8-2017 - Respected Members, Even after lot of research I am unable to find answer to following questions : - Query 1: - I'm a GST registered trader based in Delhi and have to sell goods to a buyer based in Kolkata. I will be invoicing multiple products with tax rates as 18% and 28%; along with these products I have to charge freight (Delhi to Kolkata) in the invoice. - Now, question is what would be the .....

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t E Way Bills to be generated before importing goods in West Bengal. This means other states like UP would also have Way Bill / Road Permits? Or only select states have re introduced Way Bills in GST Regime. Query 3: - Bill to - Ship to transactions in GST regime Party A: - Manufacturer Firm Based in Maharashtra Party B: - Trader Firm registered in Delhi Party C: - Buyer Firm Based in West Bengal Is it possible for Party B in Delhi to procure goods from Party A, Mumbai and directly ship goods to .....

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freight that you will be charging on customer thru invoice would attract GST rate of the material that will be supplied. You will have to pay GST on freight service availed from GTA. Reply to query 2 :- The provision of e-way bill under GST is not made effective from the appointed date. In view of the same, some states have abolished way bill provision prevailing under VAT law. But some states have still continued to follow the way bill provision as existing under VAT provision. Reply to query 3 .....

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lot... - Reply By Kishan Barai - The Reply = Generally transporter add 18% GST on his bill & you need to add final transportation value in your bill & them charge GST. Suppose Product A Cost 100 which attract 18% GST + Transportation 20 then in Bill you need you charge 18% GST on 120 i.e 141.6 Now if it Products B cost 100 attract 28% GST + Transportation 20 then in Bill you need to charge 28% on 128 i.e 163.84 You would not be able to add cumulative transportation cost on Bill for Produ .....

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on. - Reply By R.S. Mangal - The Reply = If no separate freight is shown product wise then GST on freight will be on highest rate of GST applicable on product supplied, which in your case will be 28%. - Reply By KASTURI SETHI - The Reply = Yes.Sir, Separate freight is to be mentioned on the invoice itself. I think separate invoice for freight alone is not requirement of GST law. Regards - Reply By THYAGARAJAN KALYANASUNDARAM - The Reply = Dear sir, Reagarding query no. 3, please go through sec 1 .....

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all items than you have to charge GST on freight element also. secondly HSN code for the only product not any other consideration HSN code is available. if any body also ask what is the HSN code of discount which is not possible. Query 2: - Earlier I heard that requirement of Way Bill / Road permits have been done away with. But, today I read following circular of Government of West Bengal Directorate of Commercial Taxes - Trade circular no. 06/2017 Dated: 30.06.2017 Subject: E-waybill under WBG .....

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s to Party C in Kolkata? Also, what would be the implications regarding Place of Supply and earlier E1 / E2 forms were required what about it now? It doesn't make sense that we first bring the goods to Delhi from Maharashtra and then sent it to Kolkata; as this would lead to freight charges. So, if possible we would prefer Bill to - Ship to transaction. Bill to Ship to Transaction Transaction also intact in GST.. only keep in the mind of basic idea of Recipient and Receiver Recipient will be .....

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