Goods and Services Tax – Started By: – dineshrao ullal – Dated:- 23-11-2017 Last Replied Date:- 20-12-2017 – Hi, we are a trading unit and having our registered office in Bangalore,My question is as followsIF I receive a purchase order from a Bangalore based company asking me to bill to Bangalore but ship to Mumbai should I apply CGST and SGST or IGST.My customer is asking for a CGST and SGST billing but when I am shipping the goods when I prepare the e waybill the online portal allows me to fill only the IGST details.What is the correct tax type that I have to use?Kindly advice.Thanks and regardsDinesh Rao Ullal – Reply By KASTURI SETHI – The Reply = IGST is correct. – Reply By dineshrao ullal – The Reply = Thanks for the info are there any government notification to this which i can also refer – Reply By KASTURI SETHI – The Reply = Ultimate destination for delivery and consumption is Mumbai. Hence place of Supply is Mumbai. It is to be treated as inter-State supply. Read Section 7 (
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JAY MALHOTRA – The Reply = To reiterate CGST and SGST is applicable as supplier and bill to party is in Bangalore. – Reply By Ganeshan Kalyani – The Reply = I agree with the views of Sri Sanjay Sir. – Reply By Ganeshan Kalyani – The Reply = CGST + SGST is applicable. – Reply By KASTURI SETHI – The Reply = Really healthy discussion. Experts have enlightened more areas. Cherished indeed. – Reply By dineshrao ullal – The Reply = so we are still confused ?what should we charge CGST+SGST or IGSTkindly reconfirm.. – Reply By CS SANJAY MALHOTRA – The Reply = CGST + SGST – Reply By Ramaswamy S – The Reply = In a bill to ship to transactions – there are two transactions and not one. In the instant case, Bangalore party (recipient) places an order another Bangalore party (supplier) to bill to recipient and ship to Mumbai (consignee). The first transaction – Bangalore (supplier) to Bangalore (Bill to) (recipient) [ ship to Mumbai] The supplier raises a intra state invoice charging CGST+SGST. The
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d nicely by Sri Ramaswamy Sir need to be followed which increased additional compliance for the purchaser. – Reply By KASTURI SETHI – The Reply = Nobody is wrong including Querist. Law has been framed wrongly hurried. Goods in question have been physically consumed outside the State. However all experts have interpreted intricacies nicely. No need to explain more. – Reply By Ganeshan Kalyani – The Reply = Sri Kasturi Sir, I agree with you in total. When GST was to implement, it was said that it is a consumption based tax. So in this query, IGST should be applicable. But when actual is published the interpretation of the law states that the place of supply is within the state , hence CGST + SGST will be applicable. Really the law is drafted in hurry. Lot of clarifications still required. Thanks. – Reply By Ramaswamy S – The Reply = Please see the clarifications issued by CBEC on this matter. Please refer page 7.41 of R.K. Jain's GST Manual (2nd edition- July 2017). Alternatively, yo
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