PLACE OF SUPPLY & GST

[NILESH PITALE]

Dear Sir

We are Registered under Maharashtra , We Have Received the order From our Haryana State Customer and as per His Instruction we have Delivered The Goods within Maharashtra and Charged CGST & SGST Of Maharashtra.

Customer Is demanding IGST Bill whether they are right or wrong

Please Guide

AI Summary

Place of supply rules determine IGST applicability where buyer directs delivery; invoice must levy IGST.
Where a buyer outside the supplier's State directs delivery under a bill-to/ship-to arrangement, the place of supply is the buyer's principal place of business under Section 10(1)(b) of the IGST Act, and the supplier must issue an invoice charging IGST; the consignee in the supplier's State is only a delivery recipient and does not make the supply intra-state.