GOODS SOLD TO UNREGISTERED DEALER OF DIFFERENT STATE

[ROHIT GOEL]

GOODS SOLD FROM HARYANA REGD DEALER TO PUNJAB TRADER UNREGISTERED. WHETHER CGST, SGST WILL BE CHARGED OR IGST? AND UNDER WHICH SECTION

[KASTURI SETHI]

IGST will be charged .Now whether buyer is registered or unregistered, it makes no impact upon seller/supplier. if receiver is registered he will take ITC, if unregistered he cannot take ITC.

[DR.MARIAPPAN GOVINDARAJAN]

IGST is chargeable.

[koushal sharma]

As supplier is situated in other state, IGST would be levied.

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AI Summary

Inter-state supply IGST applicability affirmed; supplier must charge IGST and buyer's registration only affects ITC entitlement.
For an inter State sale of goods by a registered dealer, IGST is chargeable regardless of whether the buyer is registered; the supplier must levy IGST based on place of supply, and only a registered recipient can claim input tax credit while an unregistered recipient cannot.