GST invoice

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Which invoice should be raised for the following supply 

I am a registered person at Andhra Pradesh I went to Tamilnadu to purchase goods from a registered person what is the place of supply what GST will be levied 

 

Replies (5)
As per section 7 of igst act, 7. (1) Subject to the provisions of section 10, supply of goods, where the location of the supplier and the place of supply are inโ€“โ€“ (a) two different States;(b) two different Union territories; or (c) a State and a Union territory,shall be treated as a supply of goods in the course of inter-State trade or commerce and igst will be charged.

As per section 10(1)C of the IGST act 2017

Where the supply does not involve the movement of goods whether by the supplier or the recipient

Place of supply of goods

Location of such goods at the time of the delivery to the recipient

This place of supply is irrespective of the location the buyer and  seller

What GST will be levied...?

- IGST will be charged as per purchaser location.
IGST is applicable .

As per Section 10 of IGST , the POS is AP
IGST applicable on such transactions, because it's interstate transction


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