A person goes to Trader at Maharashtra for buying goods and giving his GST no. which was of MP for B2B transaction and taking delivery at his shop itself and also intended to use at his site at Maharashtra.(He is a contractor having Head Office at MP and site office at Maharashtra)
Whether Trader can issue IGST invoice to him and of which person can take claim in IGST at MP.
Dear Amar,
Section 10 of IGST Act stipulates below:
1) (a) where the supply involves movement of goods, whether by the supplier or by any other person , place of supply of such goods shall be the location of the goods at the time at which the movement of goods terminates for delivery to the recipient.
In your case the delivery of Goods terminates in Maharashtra so it would be treated intrastate supply and CGST & SGST would be applicable and credit will not be availble becasue you donot have registration in Maharashtra.
We advise if you have site office in Maharashtra you must take GST registration there and enjoy input credit.
CAclubindia
