DELHI MANUFACURER SELLS GOODS TO OTHER, THRU BILLING IN DELHI AND PHYSICALLY GOODS DISPATCH IN BANGALORE. IN THIS BILL WHICH GST WILL APPLICABLE, IGST OF SGST ??
Swami Ayyappa Nuli
(TAX ADVISOR & CONSULTANT AT G.S.T SUVIDHA CENTER)
(1372 Points)
Replied 03 May 2019
Location of supplier is in Delhi. Place of supply shall be the location where the movement of goods ends for delivery to the recipient and in the given case it shall be Bangalore. Where the location of supplier and place of supply are in two different states then such supply shall be INTER-STATE SUPPLY and consequently, IGST shall apply
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