Sandeep Jain (Pivate) (1459 Points)
30 November 2022
prasad Nilugal
( GST Practitioner & Accounts )
(14801 Points)
Replied 01 December 2022
Are the Goods were transported from Delhi to Rajasthan?.
Manish
(CA)
(1174 Points)
Replied 01 December 2022
The place of supply is Rajasthan, and SGST & CGST will be paid.
Sandeep Jain
(Pivate)
(1459 Points)
Replied 01 December 2022
prasad Nilugal
( GST Practitioner & Accounts )
(14801 Points)
Replied 01 December 2022
Manish
(CA)
(1174 Points)
Replied 02 December 2022
As per section 12(8) of the IGST Act, the place of supply will be Rajasthan only. And you are also in Rajasthan. Same state, hence SGST+CGST.
Adv Nitin sharma
(Advocate and Consultant)
(35 Points)
Replied 05 December 2022
Section 12(8) says
sec12(8) The place of supply of services by way of transportation of goods, including by mail or courier to,-
(a) a registered person, shall be the location of such person;
(b) a person other than a registered person, shall be the location at which such goods are handed over for their transportation.
1[Provided that where the transportation of goods is to a place outside India, the place of supply shall be the place of destination of such goods.]
SO POS in this case is Rajasthan and Hence C+S is to be paid under RCM
CAclubindia
