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Place of supply... reg

NAGA (ACCOUNTANT) (515 Points)

22 December 2018

Sir, Pls Reply.
Register Dealer in Telangana.
Suppler in Andhra-Pradesh. As per instructions of dealer Goods deliverd to Andhra-Pradesh. In this transaction what is place of supply and what levy of GST attracted.

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12 Replies

RAJA P M ("Do the Right Thing...!!!") (128091 Points)
Replied 22 December 2018

You can treat it "Bill to Ship to" mode...
Charge IGST in the supply...

1 Like

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Khushi Sharma (17 Points)
Replied 22 December 2018

as this is the case of "Bill to ship to" it shall be deemed as if the dealer registered in Telangana has received the goods. the transaction is an interstate transaction hence igst should be levied

md sajruddin khan (full details of gst and hsn code) (233 Points)
Replied 23 December 2018

in your case Seller is registered in Telangana but his shop in Andhra Pradesh and he is also selling goods in Andhra Pradesh. I this case I think he should charge IGST and place of supply inter state.
Because GST treatment will be as per his registration..

Pankaj Rawat (GST Practitioner) (55052 Points)
Replied 23 December 2018

As per Section 10 (1) of IGST the POS will be Teangana.
Hence IGST will be applicable.

1 Like

pritesh (CA Final student) (7101 Points)
Replied 23 December 2018

Igst will be applicable in this

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NAGA (ACCOUNTANT) (515 Points)
Replied 23 December 2018

Thank you to all. One more question sir. What is the way bill process for both supplier and buyer.

RAJA P M ("Do the Right Thing...!!!") (128091 Points)
Replied 23 December 2018

The Supplier (Andhra) prepare e-way bill as Bill to - Telangana & Ship to - Andhra...

NAGA (ACCOUNTANT) (515 Points)
Replied 23 December 2018

OK, sir, what about buyer, buyer need not to raise way bill.?

RAJA P M ("Do the Right Thing...!!!") (128091 Points)
Replied 23 December 2018

Anyone can be prepare e-way bill...

- Seller
or
- Buyer
or
- Transporter...

Better way to prepare by Seller...

2 Like

NAGA (ACCOUNTANT) (515 Points)
Replied 24 December 2018

Sir, actually the delivery place is not only delivery point 'it is buyer (Telangana), selling place '(means the buyer in Telangana purchase the goods from AP and the same goods sold to AP but the goods physical movement only AP to AP) So, In this situation is buyer need to raise way bill.? Pls ans

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RAJA P M ("Do the Right Thing...!!!") (128091 Points)
Replied 24 December 2018

Bro.,

Yes.. That's bill to - Ship to mode...

E-way Bill :
AP to AP. Bill to Telangana address and ship to AP address...

Invoice :
AP (seller) to Telangana (buyer) &

Telangana to AP

1 Like

NAGA (ACCOUNTANT) (515 Points)
Replied 24 December 2018

OK, it is clarity sir, but if Supplier (manufacturer) send E Way bill AP to AP, the End user (AP) know the goods original manufactureing value (in detailed Way Bill) . End user not have to know the original price. If he knows the original good value they directly brought from manufacturer. So how to over come this. Pls ans..