bill to ship to transaction

[Dinesh Biyanee]

If we are in the state of west bengal and issuing a invoice in west bengal but keeping consignee at raipur .

pls let us know whether IGST will be levied or SGST/CGST

[MUKUND THAKKAR]

IGST...

[Dinesh Biyanee]

The reply sent needs clarity as to IGST will be levied

[MUKUND THAKKAR]

Sorry Dear...

if your buyer in WB and ship to address is other state in such situation you have to pay CGST+ SGST i/o IGST.

[Kishan Barai]

IGST would be lavied

[DR.MARIAPPAN GOVINDARAJAN]

IGST only will be applicable.

[Himansu Sekhar]

Please explain the question properly. In simple terms if you send the goods to other state and bill accordingly it is igst.

[Dinesh Biyanee]

we are in the state of west bengal and the invoice of supply of goods from our end is being issued in the name of buyer ( AGENT ) who is also in west bengal but the consignee is in Raipur where the goods will actually terminates for delivery.

pls let us know whether SGST/CGST would be levied or IGST

[Kishan Barai]

IGST would be lavied on your bill

[SHIVKUMAR SHARMA]

actual supplier delivered the goods to recipient on the direction of third person. Here the normal understanding is that the definition of ‘recipient’ given under Section 2(93) of CGST Act, 2017 which gives the meaning that person who pays the consideration will be the recipient whereas in case of aforesaid transaction actual recipient of goods will not make payment to the supplier but paid by the third person. As a result, both ‘recipient’ and ‘third person’ is the same person& Supplier & person who pay the consideration are of in same state hence in this case CGST & SGST to be charged.

I agree with the view of Shri Mukund Ji

[Ganeshan Kalyani]

IGST will be applicable. I go with Sri Mukund Ji.

[Ganeshan Kalyani]

Sorry, CGST + SGST shall apply .

AI Summary

Inter-state supply: IGST applies when goods are delivered to a consignee in another state despite invoicing locally. Whether IGST or CGST+SGST applies when supplier and invoiced buyer are in the supplier's state but goods are shipped to a consignee in another state. One position treats the delivery location as decisive, making the supply inter state and IGST chargeable. A contrary position treats the person who pays or the statutory recipient as decisive; if that person and the supplier are in the same state, respondents contend the supply would attract CGST+SGST.