24 July 2017
Dear Sir, Our co. in Delhi under regd. in GST & another Co. in Noida (U.P.) under Regd. in GST, Now my question is that- I want to Purchase some Raw Materials from Delhi (Regd. Dealer) & want to billed on Delhi Address & Delivery (Shipped) on Noida (U.P.) Address. what tax will applicable (IGST/ CGST& SGST?) Means- Seller in Delhi, Buyer in Delhi but Delivery in U.P.
24 July 2017
This is a case of "Bill to" and "Ship to". Seller (Delhi) will charge CGST+SGST to purchaser (Delhi). But since the consumption is in other State (Noida), therefore Purchaser (Delhi) will raise an invoice to Company in another State (Noida) and will charge IGST.
Purchaser (Delhi) will take credit of CGST+IGST and will charge IGST to Noida Company.
CAclubindia
