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Place of Supply in case of GTA

Amit Jain (Sr. Accounts Officer) (96 Points)

16 June 2018

IF GTA IS REGISTERED IN PUNJAB TAKE GOODS FROM REGISTERED PERSON IN
HIMACHAL PRADESH AND DELIVER TO REGISTERED PERSON IN HIMACHAL PRADESH

WHAT WILL BE THE PLACE OF SUPPLY TO LEVY GST ON REVERSE CHARGE?

WHAT SHOULD BE PAID IGST OR SGST AND CGST?

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3 Replies

CA Shivam Arora (Chartered Accountant) (2414 Points)
Replied 16 June 2018

IGST to be charged as location of supplier(Punjab) and place of supply(Himachal-since the recipient is registered) are in 2 different states.

1 Like

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Amit Jain (Sr. Accounts Officer) (96 Points)
Replied 16 June 2018

Thank you Sir
IF GTA IS UNREGISTERED THEN?

1 Like

CA Shivam Arora (Chartered Accountant) (2414 Points)
Replied 16 June 2018

IGST to be charged as location of supplier(Punjab) and place of supply(Himachal i.e. place at which goods are handed over for transportation since the recipient is unregistered) are in 2 different states.

1 Like