Regarding Bill to and ship to

[VIRENDER KUMAR]

Sir,

I have one query that my client in Delhi and he want to sale in UP goods ₹ 75000/- but his buyer told him that the goods delieverd directly in Delhi then Please confirm CGST and SGST or IGST in Bill and Eway will be made or not Please confirm

AI Summary

IGST Applies to Delhi-UP Transaction Under Section 10(1)(b) of IGST Act; E-way Bill Issued by Supplier or Buyer. A query was raised regarding the application of GST on a transaction where a supplier in Delhi sells goods to a buyer in UP, but the goods are delivered directly to a customer in Delhi. The consensus among respondents is that IGST applies because it is considered an inter-State supply, with the place of supply being UP as per Section 10(1)(b) of the IGST Act. The E-way bill can be issued by either the supplier or the buyer. The discussion also highlights strategic reasons for the buyer to issue the E-way bill to maintain pricing confidentiality.