IGST charging

[DK AGGARWAL]

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

AI Summary

Inter-State supply IGST liability: supplier cannot escape IGST by invoicing as 'ex-works'; destination controls tax.
Labeling a sale as ex-works, ex-factory or ex-showroom does not avoid IGST; these terms only allocate transport and insurance responsibility. If the ultimate destination is in another State, the transaction is an inter-State supply attracting IGST. The supplier must record the complete name and address of the consignee and required particulars; omitting consignee details or treating delivery as to a casual buyer does not change the tax character determined by destination.