TaxTMI 
TaxTMI 
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
bill to ship to transaction
25 Jul 2017 
11 Replies 
2194 Views Asked by
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. (AI Summary)
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. (AI Summary)