OFFLINE UTILITY FOR FILLING TRAN-1

[Guest]

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

[sushil kumar]

1. What is place of supply?answer-As per saction 10 of IGST ,GST is destination based taxation or consumption based taxation here goods is consumed out of india so place of supply is outside india.
2. treated as domestic supply between the party ,but when you are sending the goods through your suppliers you have to issue export bill to the receiver party and document will be attached .
3. This shipment will be treated as export in the hands of Chennai company.

[KASTURI SETHI]

"Shipped to" has more legal relevance in this scenario. Foreign location is the final destination. In my view place of supply is location outside India.

[Kishan Barai]

It would be treated as export, "Zero IGST"

[SHIVKUMAR SHARMA]

1.Place of Supply is Chennai.

2.This Shipment is Treated as Domestic Supply for you as you have received the order & payment from Chennai Customer

3.No ,This shipment is not treated Export for you as the exporter is Chennai Company.

[Kishan Barai]

If you consider the above Question, than it's Bill to Ship to transaction.

Goods has to be sent outside India by Mumbai MFG unit, in his own IEC Code.

So it would be treated as Exports only .

Thank You

AI Summary

Place of supply outside India when goods are shipped abroad; export treatment hinges on exporter identity and documentation. Under destination-based IGST, place of supply is where goods are delivered; shipment outside India makes place of supply outside India. Export treatment depends on exporter identity and documentation: if the Chennai party effects export the Maharashtra manufacturer's sale may be domestic, but if the manufacturer exports under its own IEC with export invoice and documents, the supply is treated as export and eligible for zero-rating.