Ad Free CAclubindia and Daily Updates on your Mobile. Subscribe Now!

place of supply

17 June 2017

my client is registered diamond merchant in Mumbai. when customer comes to his office who is final consumer and from Kerala and all his payment he gives through credit card instantly. Then in Invoice what should be mentioned? is it IGST Sale or CGST/SGST Sale?

Reply
Follow
Share

5 Replies

CA Bhargav Nathwani (CA in Practice) (8307 Points)
Replied 17 June 2017

apply IGST [inter state transaction]

Upgrade to CAclubindia Pro. Subscribe Now!

CA Saloni (Manager-Accounts & GST Consultant) (5124 Points)
Replied 17 June 2017

Sir, Tax will be levied keeping in mind the place of supply. You have not mentioned clearly as to where the goods are supplied. beacuse when the buyer purchses goods at the place of supplier its a local sale.

CA Bhargav Nathwani (CA in Practice) (8307 Points)
Replied 17 June 2017

Originally posted by : saloni
	Sir, Tax will be levied keeping in mind the place of supply. You have not mentioned clearly as to where the goods are supplied. beacuse when the buyer purchses goods at the place of supplier its a local sale.

As per my understanding his place of supply is Kerala.

HARSHAD S SHINDE (PROPRIETOR) (141 Points)
Replied 17 June 2017

Dear Sir as per section 10(1) a of IGST if supply involves movement of goods either by supplier, customer or by any other person then the place of supply will be the place where the movement of goods terminate. In your case place of supply will be Kerala. If you go throguh the Draft E Way Bill you will come to know that at the time of supply the supplier needs to file Eway Bill