TaxTMI 
TaxTMI 
X of West Bengal gets order from a German company to deliver goods to Y of UP. As in this case goods are not going outside India it is not an export. But what tax "X" is required to charge in his bill i.e whether he will apply CGST + SGST or IGST as the movements of goods is terminating in UP. Please advice.
Charge of Tax
03 Jul 2020 
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IGST applicability for supplies to foreign buyers where goods are delivered across state lines within the country, treated as inter state supply.
A supplier in one state selling to a foreign company but delivering goods to a consignee in another state on the foreign buyer's directions must treat the supply as inter state and charge IGST. The place of supply for movement of goods is the location where movement terminates for delivery, and where a foreign principal directs delivery to a domestic recipient the transaction is deemed an inter state supply for IGST purposes. (AI Summary)
A supplier in one state selling to a foreign company but delivering goods to a consignee in another state on the foreign buyer's directions must treat the supply as inter state and charge IGST. The place of supply for movement of goods is the location where movement terminates for delivery, and where a foreign principal directs delivery to a domestic recipient the transaction is deemed an inter state supply for IGST purposes. (AI Summary)