Gst on ex-factory sale

This query is : Resolved

CA Mayank (Querist)
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25 July 2018 I have a factory in UP. Customer in Karnataka.
Sale terms - Ex Factory
Customer has send his vehicle to collect the material.

What will be the treatment in GST.
What will be the Bill to Address, Ship to Address, and Place of supply?

Will CGST, SGST be charged or IGST?

Rajesh Kumar

Rajesh Kumar (Expert)
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25 July 2018 As per Section 10(1)(a) of the IGST Act, place of supply is the place where the movement of the goods terminate. The movement can be done anyone, including the supplier. In the present case, it appears that the movement of the goods shall terminate in Karnataka, hence IGST is required to be paid with place of supply in Karnataka.