IGST or CGST AND SGST
Sanjay Thakur (19 Points)
31 December 2017Sanjay Thakur (19 Points)
31 December 2017
Dixit
(CA Final)
(2405 Points)
Replied 01 January 2018
Divakar
(Student CA Final )
(11857 Points)
Replied 01 January 2018
Sanjay Thakur
(19 Points)
Replied 01 January 2018
Dixit
(CA Final)
(2405 Points)
Replied 01 January 2018
Divakar
(Student CA Final )
(11857 Points)
Replied 01 January 2018
Mondira Saha
(GST)
(3925 Points)
Replied 01 January 2018
Mondira Saha
(GST)
(3925 Points)
Replied 01 January 2018
Divakar
(Student CA Final )
(11857 Points)
Replied 01 January 2018
Dip Narayan
(Deputy Manager)
(772 Points)
Replied 01 January 2018
Section 10(1)(b) of IGST act will be applicable here, As per this section imposition of GST will be Bill to Ship to model. If the supplier and the bill to party of the receipent are in the same state then CGST/SGST will be applicable even if the Ship to Party is in a different state.
Divakar
(Student CA Final )
(11857 Points)
Replied 02 January 2018
Dip Narayan
(Deputy Manager)
(772 Points)
Replied 02 January 2018
Section 10 (1) (b) is stating as follows:- "where the goods are delivered by the supplier to a receipient or any other person on the direction of a third person whether acting as an agent or otherwise , before or during movement of goods , either by way of transfer of docuements of title to the goods or otherwise, it shall be deemed that the said third person has received the goods and the place of supply of such goods shall be the principal place of business of such person.".
@ Mr, Divakar, if bill to party is in a differnt state then IGST will be applicable even if the state of supplier and the ship to party are in the same state.
Divakar
(Student CA Final )
(11857 Points)
Replied 02 January 2018
Mondira Saha
(GST)
(3925 Points)
Replied 02 January 2018
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