OFFLINE UTILITY FOR FILLING TRAN-1

[Milind kulkarni]

Dear Sir,

We have manufacture unit in Maharashtra and we received one order from Chennai based manufacturer. As per purchase order they mentioned that Bill to Party is Chennai Company address and Ship To party is outside India.

In this transaction order is received from Chennai based company as well as payment of said shipment will be received from Chennai based office in INR.

In this connection please advise on following points.

1. What is place of supply?
2. As per bill to ship to concept the third person is deemed to receiver of goods then said shipment is treated as Domestic Supply with charged IGST?
3. Can this shipment is treated as Export?

Thanks & Regards,

Milind R.Kulkarni

AI Summary

Goods Shipment from Maharashtra to Chennai Company Deemed Export; Zero IGST Applicable per Consensus Opinion. A manufacturing unit in Maharashtra received an order from a Chennai-based company, with the goods to be shipped outside India. The query sought clarification on the place of supply and whether the transaction should be treated as domestic or export. Responses varied: some suggested the place of supply is outside India, treating it as an export with zero IGST, while others considered it a domestic supply for the Maharashtra unit, as the order and payment are from Chennai. Ultimately, the consensus leaned towards treating the shipment as an export, with the Chennai company as the exporter.