Applicablity of CGST & SGST
Query (Issue) Started By: – Narendra Soni Dated:- 7-11-2016 Last Reply Date:- 24-1-2017 Goods and Services Tax – GST
Got 16 Replies
GST
Dear Experts,
\nPlease confirm whether CGST or SGST or Both are applicable in the below two conditions, when :-
\n1. The supplier and the recipient are both located within the State.
\nOR
\n2.The supplier and the recipient are located in different States.
\nReply By Rajagopalan Ranganathan:
\nThe Reply:
\nSir,
\nIf supplier and the recipient are located within the State then CGST or SGST as the case may be, are applicable.
\nIf the supplier and the recipient are located in different States then IGST (Integrated goods and Service Tax) is applicable.
\nReply By Narendra Soni:
\nThe Reply:
\nSir
\nIm your reply,unable to understand " CGST or SGST as the case may be, are applicable." Please explain the cases.
\nReply By Ganeshan Kalyani:
\nThe Reply:
\nIn my view both CGST and SGST shall be applicable in situation 1 & IGST i<\/p>\n
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Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n only when the supplier and recipient are both located within the state". = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n supply. In case of export only IGST is applicable. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" Applicablity of CGST & SGST Query (Issue) Started By: – Narendra Soni Dated:- 7-11-2016 Last Reply Date:- 24-1-2017 Goods and Services Tax – GSTGot 16 RepliesGSTDear 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 … Continue reading “Applicablity of CGST & SGST”<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-1724","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/1724","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=1724"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/1724\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=1724"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=1724"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=1724"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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\nReply By Ganeshan Kalyani:
\nThe Reply:
\nCentral 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 in the query id 10 of FAQ is that party supplying and receiving should be within state for SGST and the location of both the supplier and receiver of goods is immaterial.
\nReply By Ganeshan Kalyani:
\nThe Reply:
\nPls continue reading….
\nfor CGST .
\nReply By Narendra Soni:
\nThe Reply:
\nThanks Mr. Kalyani,
\n"location of both the supplier and receiver of goods is immaterial for CGST", it means in any supply whether intra state or inter state CGST is applicable ??? Being IGST is applicable on inter state supply then whether both CGST and IGST simultaneously applicable on every inter state supply ??.
\nPlease clarify<\/p>\n
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\nAm I correct ??
\nKindly revert.
\nReply By Ganeshan Kalyani:
\nThe Reply:
\nIn my view your view is not right.
\nReply By Narendra Soni:
\nThe Reply:
\nDear Mr.Govindarajan,
\nAs per Mr.Kalyani, the view is not correct,
\nAny expert, if can solve the issue.
\nReply By Ganeshan Kalyani:
\nThe Reply:
\nDear Soni Ji,
\nTo put it in simple way is – CGST and SGST is applicable on intra state transaction and IGST is applicable on interstate transaction . IGST is Central Government levy and IGST is also a central government levy. therefore it can be said that CGST and IGST are same. therefore the act states that for CGST the location of both supplier and purchaser is irrelevant. but for SGST both the both the party should be with the state.
\nReply By Ganeshan Kalyani:
\nThe Reply:
\nPls read second sentence as " IGST is Central Government levy and CGST is also a central government levy".
\nReply By Dilip Kumar:
\nThe Reply:
\nThe only difference betwee<\/p>\n
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