IGST Implication for transportation purpose

[Shambhavi Nayak]

The buyer is an Builder at Bellary and have Karnataka Registration

He needs the material to be delivered at Kerala site where he doesnt have Kerala Registration.

We can issue e Invoice Bill to ship to basis but it shows

CGST SGST

In Kerala state is it necessary to give IGST Invoice or bill to ship to option is accepted.

AI Summary

Bill-to ship-to GST treatment allows CGST and SGST when Karnataka registration governs place of supply.
Under the GST place of supply rules, a bill-to ship-to arrangement remains an intra-State supply where the supplier and the bill-to recipient are both registered in Karnataka, even if the goods are physically delivered to a site in Kerala. In such a case, the deemed place of supply is the principal place of business of the bill-to recipient, and charging CGST and SGST is legally correct. Physical movement of goods to another State does not, by itself, require IGST if the statutory bill-to ship-to conditions are satisfied.