Place of supply

[Kaustubh Karandikar]

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?

AI Summary

Place of supply determines IGST applicability; conflicting views on registration and whether IGST or CGST applies.
Place-of-supply under an ex-works delivery is disputed: whether the transaction is intra-state (CGST/SGST) because movement terminates in the supplier's state, or inter-state (IGST) because supplier and purchaser are in different states. Opinion splits on whether the purchaser must obtain casual taxpayer registration and charge IGST to its customer; an Authority for Advance Ruling is cited supporting the IGST view.