https://www.taxtmi.com/forum/issue?id=117387 The decisive factor for CGST/SGST versus IGST is the supplier's location as determined by the invoice or the address shown on the invoice. To avoid uncertainty where a branch issues the consignment note but the head office raises the invoice, parties should align issuance-either have the Karnataka branch issue the invoice or have the Tamil Nadu branch issue the consignment note-and treat inter branch vehicle hire and applicable exemptions accordingly. en-us Thu, 29 Jul 2021 12:04:28 +0530 Thu, 23 Jan 2025 15:54:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=117387 The decisive factor for CGST/SGST versus IGST is the supplier's location as determined by the invoice or the address shown on the invoice. To avoid uncertainty where a branch issues the consignment note but the head office raises the invoice, parties should align issuance-either have the Karnataka branch issue the invoice or have the Tamil Nadu branch issue the consignment note-and treat inter branch vehicle hire and applicable exemptions accordingly. Discussion-Forum GST Thu, 29 Jul 2021 12:04:28 +0530 https://www.taxtmi.com/forum/issue?id=117387