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IGST or CGST & SGST

07 September 2019

I m traders supplier from maharashtra & Receiptnt is from Haryana he is contractor & given his Haryana state GSTN Number .I sold some building materials to Contractor Receiptant which gst should I charge IGST or CGST &Sgst , Place of Supply is Maharashtra . Thanks in Advance

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6 Replies

Shivalingappa Kanaka (16 Points)
Replied 07 September 2019

Obviously IGST should be charged

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sujith kumar dasa (banglore) (1496 Points)
Replied 07 September 2019

Place of supply for goods should be determined based on Sellers address and Billing address. If you located in Maharashtra raising invoice on Haryana address of Customer then IGST is applicable irrespective of destination of goods.

Akshay Jain (Tax Consultant) (1024 Points)
Replied 07 September 2019

if the traders is in Maharashtra then there will be CGST AND SGST and if traders is out of Maharashtra the. there will be IGST

Pawan Parikh (61 Points)
Replied 08 September 2019

actually I was confuse due to place of supply , place of supply is maharashtra & GSTNo is out Maharashtra

sujith kumar dasa (banglore) (1496 Points)
Replied 08 September 2019

Dear Pawan, Yes GST is a destination based tax and the tax should go to state where it is actually consumed, in your case it is Maharashtra. In case of ship to Bill to I.e., shipping to one state and billing to another state. The customer to whom it is billed has to raise in turn invoice to destination state. Applying to your case, you will raise invoice on Hara ya na address with IGST. Now the customer will raise an invoice towards sale to his Maharashtra customer there by the tax finally reaches Maharashtra where the consumption happening.