Sir
i am registered under GST in Delhi and getting supplies of goods from Mumbai from registered supplier in Mumbai Sir my supplier wants to mention rate of good ex work in Mumbai and charge cgst and SGST on the plea that by mentioning ex works rate it shows that goods are delivered in Mumbai
Please clarity is he right or should charge IGST
D K Aggarwal
Supplier's 'Ex-Works' Labeling Misused to Avoid IGST; Must Charge IGST for Inter-State Supply to Delhi A registered GST participant in Delhi queried about a supplier in Mumbai charging CGST and SGST by labeling goods as 'ex-works' in Mumbai, suggesting delivery is completed there. The respondent clarified that this practice is incorrect. The supplier cannot bypass IGST by using terms like 'ex-works' to imply the transaction is local. Since the goods' final destination is Delhi, it constitutes an inter-state supply, necessitating IGST. The supplier must provide the buyer's full address and cannot deliver to a casual buyer, as this approach would be erroneous and legally unsound. (AI Summary)
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