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ITC availability

Vipul Acharya (Account Officer) (647 Points)

08 October 2018

I am registered in Delhi and doing project in Mumbai for project completion purchased some material in Place of supply -Mumbai (project site) from Mumbai's local market, can seller bill me at IGST under bill to ship concept, and can I avail input against the same.

Also confirm the implications of
GST-TDS implications.

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7 Replies

Pankaj Rawat (GST Practitioner) (55052 Points)
Replied 09 October 2018

Yes You can avail ITC. The seller can bill you as per Section 10(1)(b) of IGST act : Bill to you at Delhi & Ship to Mumbai at site address.
And
As per section 22 CGST Act you need not have to registered in Mumbai & can provide services directly from delhi.
But , You Must NOT have a " Fixed Establishment" for operation in State of Mumbai (place where the services are to be provided) Else have to take registration in Mumbai also. ( as per Advance Rule Case of M/s Jamin Engg. Pvt Ltd).

TDS umder GST:

If you are providing servic3s to Govt or Public Ltd Co. & your conracts get exceeds 2.5 lac , As per section 51 the recepient is liable to deduct TDS @ 2%

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RAJA P M ("Do the Right Thing...!!!") (128091 Points)
Replied 09 October 2018

Mr Pankaj Rawat.,

Please can Elobrate "How is applicable 'Bill to - Ship to" mode in this way receiver is not third party...???

1 Like

SUDHIR KUMAR (CA) (111 Points)
Replied 09 October 2018

Good information by Mr Pankaj Rawat ji

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Pankaj Rawat (GST Practitioner) (55052 Points)
Replied 09 October 2018

@ Raja Ji , On the direction of contractor in delhi the Mumbai supplier can Bill To Delhi & will ship to Mumbai site Address .
Its a normal practice of moving goods & availing input
(As per secrion 10(1)(b)) Moreover Advance Ruling Judgement mention abive )

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RAJA P M ("Do the Right Thing...!!!") (128091 Points)
Replied 09 October 2018

Originally posted by : Pankaj Rawat
	@ Raja Ji , On the direction of contractor in delhi the Mumbai supplier can Bill To Delhi & will ship to Mumbai site Address .Its a normal practice of moving goods & availing input(As per secrion 10(1)(b)) Moreover Advance Ruling Judgement mention abive )