TaxTMI 
TaxTMI 
TAX APPICABIITY
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....AX APPICABIITY<br> Query (Issue) Started By: - Hasmukh Patel Dated:- 12-8-2019 Last Reply Date:- 19-8-2019 Goods and Services Tax - GST<br>Got 3 Replies<br>GST<br>Dear Sir, We here HO at Maharashtra ordered a party in Maharashtra to send goods to Gujarat. The supplier of Maharashtra billing to our Maharashtra HO and supply goods to Gujarat under payments of IGST payments. Is it correct ? Actual....
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....ly billing is in Maharashtra so CGST + SGST is applicable ? Reply By Ganeshan Kalyani: The Reply: The billing should be with CGST + SGST. Reply By KASTURI SETHI: The Reply: I support the views of Sh.Ganeshan Kalyani Ji. The place of supply is Maharashtra. Covered under Section 10 (1)(b) of IGST Act SECTION 10. Place of supply of goods other than supply of goods imported into, or export....
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....ed from India. - (1) The place of supply of goods, other than supply of goods imported into, or exported from India, shall be as under, - (b) where the goods are delivered by the supplier to a recipient or any other person on the direction of a third person, whether acting as an agent or otherwise, before or during movement of goods, either by way of transfer of documents of title to th....
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....e goods or otherwise, it shall be deemed that the said third person has received the goods and the place of supply of such goods shall be the principal place of business of such person; Reply By DR.MARIAPPAN GOVINDARAJAN: The Reply: CGST and SGST are applicable.<br> Discussion Forum - Knowledge Sharing ....