TaxTMI 
TaxTMI 
Charge of Tax
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....harge of Tax<br> Query (Issue) Started By: - DURGADUTT DUBEY Dated:- 3-7-2020 Last Reply Date:- 10-7-2020 Goods and Services Tax - GST<br>Got 9 Replies<br>GST<br>X of West Bengal gets order from a German company to deliver goods to Y of UP. As in this case goods are not going outside India it is not an export. But what tax "X" is required to charge in his bill i.e whether he will apply C....
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....GST + SGST or IGST as the movements of goods is terminating in UP. Please advice. Reply By KASTURI SETHI: The Reply: IGST is applicable. Reply By DURGADUTT DUBEY: The Reply: Thanks for answering but sir please explain this a little bit. Reply By KASTURI SETHI: The Reply: Is there any doubt this transaction being Inter-State supply ? Reply By DURGADUTT DUBEY: The Reply: In this transaction ....
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....though goods has moved from one state to another but I'm making a bill on a foreign party. In this case how will I determine POS ? Whether I have to look provision of section 10(1)(a) and 10(1)(b) of IGST Act to determine POS in this situation? I have read that section 10 will be applicable only when supplier and recipient both are located within India. In my case recipient of goods is a fore....
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....ign party as he is making the payment of goods. Further, this is not export also as goods does not goes to outside India. Hence, section 11 of IGST Act is also not applicable. Reply By RUDRADUTT SAXENA: The Reply: Dear Sir As per my Opinion , You have to read Section 7(1) of IGST Act, 2017 and Section 10(1)(a) of the IGST Act, 2017 simultaneously, under which Section 10(1)(a) will apply in your....
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.... case where supply involves movement of goods, the place of supply will be the location of the goods at the time at which the movement of goods terminates for the delivery of recipient i.e U.P. Reply By DR.MARIAPPAN GOVINDARAJAN: The Reply: I endorsed the views of Sethi. Reply By KASTURI SETHI: The Reply: Section 10(1)(b) of IGST Act is more relevant. Though the goods have not physically left ....
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....India but as per Section 10(1)(b) it is deemed that Germany Company has received the said goods. Goods have been delivered to Y of UP on the directions of Germany Co. So de fecto, Germany Co. is recipient. Hence IGST is applicable. The question of applicability of CGST/SGST does not arise at all. Reply By KASTURI SETHI: The Reply: In my above reply, read the phrase, "de facto" instead ....
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....of "de fecto". Reply By Bhavika Chothani: The Reply: In this case even if goods are transporting within the country but the transportation of goods is happening within two different states of the country. Hence IGST will be charged in this case<br> Discussion Forum - Knowledge Sharing ....