Details of reciver bill to(buyer) and shipped to (consignee)

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

11 March 2017
1. We are a manufacturer located in Maharashtra. If we received Purchase Order from Buyer located in Andhra Pradesh and Consignee is Located in Gujarat where actual supplies takes place.
It is a inter-state transaction & IGST is applicable. But Person who is paying us i.e. Buyer. Can buyer ask to issue us a separate invoice in this case or consignee is required to issue invoice to Buyer.Please explain

2. We are a manufacturer located in Maharashtra. If we received Purchase Order from Buyer located in Gujarat and Consignee is Located in Maharashtra where actual supplies takes place.
It is a intra or inter-state transaction ? which tax is applicable. CGST or IGST . Please explain above 2 transactions.

Guest

Guest (Expert)

14 March 2017 1) Sir your 1st question need elaboration.So please elaborate.
2) As per section 7(3) of the GST Act,Where the goods are delivered by the supplier to a recipient or any other person, on the direction of a third person (in our case buyer in gujarat), it shall be deemed that the said third person has received the goods and the place of supply of such goods shall be the principal place of business of such person.Therefore it will be in inter state transaction and IGST will be leviable.