Here IGST only will apply. Haryana dealer has to generate Tax Invoice in Bihar dealer's name and will deliver the same in Haryana. In continue, the Bihar dealer has to generate Tax Invoice to the dealer where the goods has been delivered with IGST.
Here IGST only will apply. Haryana dealer has to generate Tax Invoice in Bihar dealer's name and will deliver the same in Haryana. In continue, the Bihar dealer has to generate Tax Invoice to the dealer where the goods has been delivered with IGST.
Please re produce here the said rules.
This provision will apply for the transactions which, the delivery of goods has been taken place by supplier at his place of business. Means goods terminates for delivery to the recipient.
If any customer came to the supplier for goods and given other state GSTIN and taken hand delivery at suppliers place, here supplier has to charge CGST and SGST as he is not aware about of place of consumption of the said goods.
Not for the transactions which has been delivered by supplier to recipient directly.
And also in this transaction if the Haryana dealer charged CGST and SGST in his Tax Invoice which has been generated on Bihar dealer, then Bihar dealer is not eligible to avail input credit.
It's clear case of Bill to / Ship to transaction. IGST will be applicable.
when consideration for the said delivery is going to be paid party in Bihar and invoice is also going to be raised on him, IGST is to be applied.
If the delivery is being done in Haryana at a different premises from yours on the instruction of the buyer in Bihar then IGST will be charged otherwise CGST/SGST will be charged
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