XYZ (Gurgaon) supplying goods to PQR (Maharashtra). Delivery to PQR at Gurgaon since contract ex – works. PQR arranging transporter for taking delivery from Gurgaon and goods delivered to ABC (customer of PQR in Gurgaon).
1) Is PQR required to take registration under casual tax payer at Gurgaon?
2) If not, XYZ to charge PQR, IGST or CGST in this transaction?
3) PQR to charge IGST or CGST to ABC?
GST Debate: Should PQR Register as Casual Taxpayer in Gurgaon? Clarifying IGST vs. CGST/SGST for Transactions A discussion on the Goods and Services Tax (GST) implications for a transaction involving XYZ in Gurgaon supplying goods to PQR in Maharashtra, with delivery to ABC in Gurgaon. The main issues are whether PQR needs to register as a casual taxpayer in Gurgaon and the applicable GST type. One participant suggests XYZ should charge IGST to PQR, who should also charge IGST to ABC, necessitating PQR's registration. Another argues it is an intra-state transaction, requiring CGST and SGST. A third opinion states the place of supply is Maharashtra, thus IGST applies. (AI Summary)
TaxTMI 
TaxTMI 
TaxTMI 
