How to decide tax type (CGST / IGST) while filling ITC -04.
whether it will be based on goods sent from Principal to Job Worker or else.
3 Replies
Pankaj Rawat
(GST Practitioner)
(55052 Points)
Replied 25 December 2018
Yes.... location of Principal & Jobworker
Vipul Acharya
(Account Officer)
(647 Points)
Replied 26 December 2018
Some are saying, tax type to be decided from purchase invoice if in purchase invoice CGST mentioned then CGST otherwise IGST will be applied
kindly please explain, if there is any notification please share
kindly please explain, if there is any notification please share
Pankaj Rawat
(GST Practitioner)
(55052 Points)
Replied 26 December 2018
Dear
As per Section 7 IGST Act , the supplier & Recepient is in two different state it will be treated as Interstate sale .
As per Rule 55 : Delivery Challan shall contain
tax rate and tax amount – central tax, State tax, integrated tax, Union territory tax or cess, where the transportation is for supply to the consignee;
Hence if principal Job worker are in two different state , IGST shall be mention on DC
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