Place of supply & separate registration

Hello,

The Scenerio is Suppose XYZ of Maharashtra has a Godown in Gujarat. They make Purchase from Delhi to be Delivered to Gujarat Godown. Now XYZ wants to sale goods from Gujarat Godown to Say (a) Gujarat. In this Case what will be the Tax IGST or C&S GST? if C&S GST than will he need to take separate Gujarat Registration? (b) Maharashtra. In this Case what will be the Tax IGST or C&S GST?

Keep in Mind the Registered and Only office they hold is in Maharashtra

Reason to Hold Goods in Gujarat to save on transportation Cost

Thanks for Your Inputs

Replies (1)
he cannot have branch or godown in other state. he has to take registration in Gujarat as GST reg is state based and pan based

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