TaxTMI 
TaxTMI 
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
Regarding Bill to and ship to
12 Oct 2021 
7 Replies 
1458 Views Asked by
Interstate supply IGST applies where bill to and ship to differ; single e way bill may be issued by supplier or buyer.
The supply is an inter state supply because the place of supply is the purchaser's State, so IGST is chargeable despite delivery occurring in the supplier's State. A single e way bill suffices for the movement; either the supplier or the purchaser may issue it. Invoices may use distinct bill to and ship to entries to reflect buyer and consignee, and the purchaser may elect to generate the e way bill for commercial reasons such as concealment of purchase price. (AI Summary)
The supply is an inter state supply because the place of supply is the purchaser's State, so IGST is chargeable despite delivery occurring in the supplier's State. A single e way bill suffices for the movement; either the supplier or the purchaser may issue it. Invoices may use distinct bill to and ship to entries to reflect buyer and consignee, and the purchaser may elect to generate the e way bill for commercial reasons such as concealment of purchase price. (AI Summary)