https://www.taxtmi.com/forum/issue?id=114090 IGST applies where goods are billed to a customer registered outside the State and delivered within the seller's State at a port for export, even if the delivery is to an unregistered recipient. The seller should obtain a purchase order explicitly stating bill-to and delivery-at-port with IGST. The customer should issue both GST and export invoices from his State of registration and may claim refund of taxes paid. A remaining question asks whether an unregistered recipient at delivery qualifies as a person in bill-to/ship-to transactions. en-us Wed, 29 Aug 2018 00:55:59 +0530 Thu, 23 Jan 2025 15:55:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=114090 IGST applies where goods are billed to a customer registered outside the State and delivered within the seller's State at a port for export, even if the delivery is to an unregistered recipient. The seller should obtain a purchase order explicitly stating bill-to and delivery-at-port with IGST. The customer should issue both GST and export invoices from his State of registration and may claim refund of taxes paid. A remaining question asks whether an unregistered recipient at delivery qualifies as a person in bill-to/ship-to transactions. Discussion-Forum GST Wed, 29 Aug 2018 00:55:59 +0530 https://www.taxtmi.com/forum/issue?id=114090