OFFLINE UTILITY FOR FILLING TRAN-1

[Asked by 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

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.