Registration of recipient is required , if supply of materials is received in that state

[SOPL SOPL]

Hi ,

My Query is enumerated below;

we are supplying material to our customer(recipient) registered in 97 code i.e, in exclusive economic zone but we delivered the material in Andhra Pradesh (AP) as per customer requirement be he doesn't have registration in AP.

Customer is doing some work on AP (i.e, onshore) but no registration taken.

1. customer don't have registration in Ap, because of which in e-way bill what we need to mention as shipping/dispatch address ? is recipient is liable for registration because of material receipt.

AI Summary

Clarification on GST registration: SEZ billing considered zero-rated supply; no GSTIN needed for delivery in Andhra Pradesh. A query was raised regarding the registration requirements under GST for a recipient receiving materials in Andhra Pradesh (AP) while being registered in an exclusive economic zone (SEZ) with no registration in AP. The concern was about addressing the shipping/dispatch details in the e-way bill. Responses clarified that since the billing is to an SEZ, it is considered an Ero rate supply, and only the delivery address is needed in the e-way bill without requiring a GST number for the AP location. The consensus was that the 'Bill To' and 'Ship To' addresses can be listed separately without needing the recipient's GSTIN for the delivery location.