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Sales to Unregistered buyer

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12 January 2021 In my understanding the sales made / service provided to the unregistered dealer by Registered dealer would be categorized as B2C irrespective whether the Unregistered buyer uses it for self consumption or for further sale of the same.

regards
Piyush Rawal

12 January 2021 Yes, your understanding is correct.
Sales made / service provided to the unregistered dealer by a Registered dealer would be categorized as B2C irrespective of whether the Unregistered buyer uses it for self-consumption or for further sale of the same.


05 April 2021 Thank you so much. I understand that CBIC website does not provide 8 digit HSN/SAC code alongwith their GST rates, is there any source from where we can get this? can you guide?




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