XYZ, Australia, placing order on PQR Maharashtra for delivery of goods directly to ABC, Bihar.
1) Is PQR required to pay GST on this transaction?
2) If yes, IGST or CGST + SGST
3) Instead of Bihar, if goods are to be delivered to Pune and if GST is payable by PQR, whether IGST or CGST + SGST?
GST Implications for Goods Ordered by XYZ in Australia from PQR in Maharashtra, Delivered to ABC in Bihar Analyzed A query was raised regarding the Goods and Services Tax (GST) implications for a transaction where XYZ in Australia orders goods from PQR in Maharashtra to be delivered directly to ABC in Bihar. The questions addressed whether PQR needs to pay GST, and if so, whether it should be IGST or CGST + SGST. The response clarified that PQR must pay GST, with IGST applicable for the first transaction. If the goods are delivered to Pune instead of Bihar, CGST and SGST apply as per section 10(1)(a) of the IGST Act, since XYZ lacks a principal place of business in India. (AI Summary)
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