Respected Sir
My Client is Registered in Maharashtra, He Has Imported The Goods In Delhi Wherein he has No Place of Business and Sent to the Goods at Job Worker place in delhi , and Finished Goods Despatched to The Buyers in delhi , Goods Delivered By His Job workers, Can we Charged IGST to Our Delhi Buyers ?
IGST Chargeable for Goods Sent to Delhi Job Worker Without Business Presence; Registration Affects Tax Type A client in Maharashtra, who imports goods to Delhi without a business presence there, sends these goods to a job worker in Delhi. The finished goods are then dispatched to buyers in Delhi. The query concerns whether Integrated Goods and Services Tax (IGST) should be charged to Delhi buyers. Responses clarify that IGST can be charged if the job worker's premises are not declared as an additional place of business. If declared, registration in Delhi is necessary, and Central GST (CGST) and Delhi SGST should be charged instead. Input tax credit on imported goods can also be claimed. (AI Summary)