If A is registered in rajasthan and purchase goods from B gujrat and also taking delivery at gujrat then sales to Mr C at gujrat.
in this case what gst to be charged by B from A and by A from C?
IGST or CGST/SGST?
SGST is applicable in this transaction. why because
The government will collect CGST, SGST or IGST depending on whether the transaction is Intra-State or Inter-State. When the supply of goods or services happens within a state called as intra-state transactions, then both the CGST and SGST will be collected. Whereas if the supply of goods or services happens between the states called as inter-state transactions and IGST will be collected.
It is to be noted that the GST is a destination based tax, which is received by a State in which the goods are consumed but not by a state in which such goods are manufactured.
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