Goods and Services Tax – Started By: – Narendra Soni – Dated:- 7-11-2016 Last Replied Date:- 24-1-2017 – Dear Experts,Please confirm whether CGST or SGST or Both are applicable in the below two conditions, when :-1. The supplier and the recipient are both located within the State.OR2.The supplier and the recipient are located in different States. – Reply By Rajagopalan Ranganathan – The Reply = Sir,If supplier and the recipient are located within the State then CGST or SGST as the case may be, are applicable.If the supplier and the recipient are located in different States then IGST (Integrated goods and Service Tax) is applicable. – Reply By Narendra Soni – The Reply = SirIm your reply,unable to understand CGST or SGST as the case may be,
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only when the supplier and recipient are both located within the state .Kindly explain. – Reply By Narendra Soni – The Reply = Can any expert/ TMI expert explain the below :-Please refer to answer to FAQ no.10 released by Empowered committee, while the location of the supplier and the recipient within the country is immaterial for the purpose of CGST, SGST would be chargeable only when the supplier and recipient are both located within the state . – Reply By Ganeshan Kalyani – The Reply = Central levy is subsumed into CGST and state levy is subsumed into SGST . the central levy is applicable on intra state transaction as CGST and the same is applicable on inter state transaction as IGST . therefore , in my view the meaning of the sentence
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he supplier and the recipient within the country is immaterial for the purpose of CGST, SGST would be chargeable only when the supplier and the recipient are both located within the State. It has been clarified that for the purpose of levying CGST the location of the supplier and receiver is immaterial. But for the purpose of SGST the supplier and the recipient are both located within the State. If the supplier and the recipient are located in different states. IGST would attract. – Reply By Narendra Soni – The Reply = Dear Mr.Govindarajan,Kindly advice,As per your reply,it means:In Intra State supply:- Both SGST & CGST are payable.In Inter State supply:- Both IGST and CGST is Payable.In other words, CGST is payable in all supplies whet
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