09 July 2017
Suppose a registered dealer of West Bengal sells goods to a registered dealer of West Bengal itself. But the buyer asks the seller to send the goods to Gujrat. Is this allowed in GST? If yes, then which tax is applicable here? CGST+SGST as the buyer is registered in same state? Or IGST as the goods is being transported to other state?
09 July 2017
Billing address & delivery address could be different and it is allowed under GST. If the delivery address is in different state i.e West Bengal to Gujrat , then IGST will be applicable.
CAclubindia
