APPLICABILITY OF GST

[NILESH PITALE]

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 ?

AI Summary

IGST applicability: charge IGST for goods supplied from another state unless job worker's place is declared as additional place.
IGST is generally chargeable where a principal registered in one State supplies finished goods from a job worker's premises to buyers in another State, because the transaction is an inter state, destination based supply. If the principal has declared the job worker's premises as an additional place of business or treats the job worker as a registered establishment for supplies from that State, the principal must register in that State and charge CGST and SGST. Job work removals can be effected without payment of tax, and import tax credit may be claimed where applicable.