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place of supply

24 July 2017

i am a suppler in west bengal and i purchase some products from registered supplier in Maharashtra and i told that said person please supply the same mr. x who is in Maharashtra.

how to bill done and which tax applicable

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10 Replies

CA Akhilesh Kumar Kandpal (Proprietor A K Kandpal & Associates) (1442 Points)
Replied 24 July 2017

place of supply will be West Bengal.....becoz as per sec 10, if goods involve movement than place of supply is the place where the movement of goods terminated....as in you case goods moves from Maha to WB, hence place of supply will be WB......now since your supplier is in maha, hence he will charge igst on his bill to you

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vignesh 0006 (19 Points)
Replied 24 July 2017

this is a two way billing.. 1. supplier will charge you IGST.2. you should show it as stock transfer in your books and give an invoice to Mr.x by charging IGST again. subsequently input and output IGST can be adjusted at the time of filing..

CA Akhilesh Kumar Kandpal (Proprietor A K Kandpal & Associates) (1442 Points)
Replied 24 July 2017

pardon me...I didn't understood your query earlier...I thought goods are delivered to you.....
vignesh's reply is perfect in your case....

Manoj Agarwal (Properitro) (34 Points)
Replied 24 July 2017

In this case section 10 (1)(b) will be applicable.

Sec 10 (1) (b) Where the goods are delivered to any person on the direction of third person before or during the movement of goods it shall be deemed that the third person has received the goods and the place of supply shall be the principal place of such third person. So it will be an interesting state supply and you should charge IGST.

Koushik sahoo (15 Points)
Replied 25 July 2017

i am a supplier in west bengal but receipent is in Maharashtra. receipent said that good are delivered to west bengal on receipent branch office. In the invoice customer address is Maharashtra but good supply in west bengal .

so supplier which tax charge in the invoice

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RAJA P M ("Do the Right Thing...!!!") (128091 Points)
Replied 25 July 2017

Originally posted by : Koushik sahoo
	i am a supplier in west bengal but receipent is in Maharashtra. receipent said that good are delivered to west bengal on receipent branch office. In the invoice customer address is Maharashtra but good supply in west bengal . so supplier which tax charge in the invoice

I think IGST...

Koushik sahoo (15 Points)
Replied 26 July 2017

i am contractor in Odisha . some machinery which is used odisha.but we transfer the same to jharkhand our another office .Iam registered in Odisha and alsi jharkhand.

how to do it

Neha sharma (-) (1257 Points)
Replied 06 September 2017

As the goods are delivered in Maharashtra on your instructions, your location i.e. West Bengal would be considered as the place of supply and IGST would be levied in this case.

Refer: https://www.charteredclub.com/gst-place-of-supply/