Transactions whether inter state or intra-state?

[Yatin Bhopi]

Dear expert,

We are manufacturer and having factory in Maharashtra. Please let me know whether below transaction are inter state of intra state as per place of supply (section 10 of IGST act).

Sr. No	Bill to	Ship to	Terms of conditions	Whether Intra-state\Inter state?
3	Maharashtra	Delhi	Ex-Works
5	Delhi	Maharashtra	Ex-Works
6	Delhi	Maharashtra	Transport by us (door Delivery)
7	Delhi	Karnataka	Ex-Works
9	Delhi	Delhi	Transport arrange by us to handover goods to customers transporter in Maharashtra.

[Himansu Sekhar]

The place of service is decided basing upon several conditions under sec. 10. All such conditions to be considered. You can go through the details of the provisions like any third party involved or not, then place of the services will be determined.

[SURESH ASTEKAR]

Sr. No	Bill to	Ship to	Terms of conditions	Whether Intra-state\Inter state?
3	Maharashtra	Delhi	Ex-Works	Interstate because as per Section 10(a) supply involves movement of goods, whether by the supplier or the recipient or by any other person, the place of supply of such goods shall be the location of the goods at the time at which the movement of goods terminates. In this case movement is by recipient but involves movement of goods and the movement terminates in Delhi from Maharashtra. Therefore the place of supply is Delhi from Maharashtra and hence interstate.
5	Delhi	Maharashtra	Ex-Works	Delivery takes place in Maharashtra. Intrastate.
6	Delhi	Maharashtra	Transport by us (door Delivery)	Delivery takes place in Maharashtra. Intrastate.
7	Delhi	Karnataka	Ex-Works	Interstate. Movement of goods terminates in Karnataka (from Maharashtra)
9	Delhi	Delhi	Transport arrange by us to handover goods to customers transporter in Maharashtra.	Interstate. Movement of goods terminates in Delhi (from Maharashtra)

 

AI Summary

Place of supply determined by where movement of goods terminates, deciding intra state or inter state classification of supply. Place of supply is the location where movement of goods terminates when supply involves movement; Ex Works shifts movement to the recipient so destination state determines classification. If the supplier arranges door delivery and delivers in its state, the supply is intrastate. Applied: Sr.3 (Maharashtra Delhi, Ex Works) interstate; Sr.5 (Delhi Maharashtra, Ex Works) intrastate; Sr.6 (Delhi Maharashtra, supplier door delivery) intrastate; Sr.7 (Delhi Karnataka, Ex Works) interstate; Sr.9 (Delhi Delhi, supplier hands goods to transporter in Maharashtra) interstate.