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Place of supply

20 June 2018

Sir
I am registered dealer in Delhi, have two queries
1. a registered dealer in Uttar Pradesh want a goods from me but he said he required a delivery in Delhi instead of UP.

2. a registered dealer in Delhi he required a goods in Haryana instead of Delhi.

So I have a question is which tax I have to leavy in both situation

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6 Replies

Jatin (Accountant) (3479 Points)
Replied 20 June 2018

1) Place of Supply - U.P. charge IGST

2) Place of Supply - Delhi charge CGST & SGST

1 Like

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rishikesh N (198 Points)
Replied 20 June 2018

sir.. important point is where the goods are delivery is important....

so...
1. you have to pay the cgst and sgst because your are going to deliver the goods within delhi.

2. you have to pay the igst because you are going to deliver the good outof delhi.

1 Like

Kalpesh (Chartered Accountant) (349 Points)
Replied 20 June 2018

1. POS will be Delhi, and hence CGST & SGST should be charged.

2. POS will be Haryana and hence IGST will be applicable.

RAJA P M ("Do the Right Thing...!!!") (128091 Points)
Replied 21 June 2018

I agreed to Mr Jatin's Reply and View...

@ Mr. Jatin, Very excellent reply. Keep it up and Good Luck...

Place of supply is Location of Buyer.
The above way material supply to Customer's intended place. But, Customer address is billing address...

1. IGST is Inter State supply.
2. CGST and SGST is Intra State Supply...

1 Like

Deepak Arora (176 Points)
Replied 21 June 2018

agreed with jatin . here section 10(1) (C) will be applied.

10(1)(C ) where the goods are delivered by the supplier to a recipient 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 documents 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.