Consignment agent place of supply

[Sachin Malpani]

Consignment agent Mr X in Maharashtra (registered dealer) was appointed by Principal Y from Delhi to sales the goods..

Mr Y transfer the goods to mr X and levy igst on it..after that mr y sales the goods in Maharashtra on his own bill (but as per the instructions/order of principal) to the final customer (billing done by Mr X in the name of customer)

So my question is what will consignment agent will charge to the final customer cgst+sgst or igst ?

AI Summary

Place of supply for consignment agent: dispute whether IGST applies or CGST+SGST under the destination rule.
The issue concerns whether sales made by a consignment agent in the State, after receipt of stock transferred by an out of State principal, attract IGST under Section 10(1)(b) because the agent acts on behalf of the principal, or instead attract CGST+SGST under the destination principle when the agent invoices and delivers to a local buyer.