PLACE OF SUPPLY IGST AUR SGST AND CGST

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CA Akshay Hiregange (Partner - Audit & Assistance) (4515 Points)
Replied 06 January 2022

Please go through Bill to Ship to concpt. IGST can be charged, although terms and conditions can be modified in your invoice to allow for the same. There is a difference between contract act, concept of risk and rewards and GST law. If you are bothered about this and it is a regular issue, suggest you to obtain a written expert opinion. All the best

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Chirag Mehta (41 Points)
Replied 06 January 2022

Thanks for quick response. most articles on bill to ship to talks about termination of goods as place of supply.

but as a seller one may not know where buyer could take the goods/consume. so I think your first response seems to be fit as solution - to check the gst no provided by buyer and accordingly bill the person.