Finally the dream of GST is becoming reality from July 1, 2017. Most of us have migrated themselves to GST already. There are two crucial aspects,
a) Time of supply, Sec. 12 to 13 of GST : Provisions of these sections contains answer to a valuable question i.e. When GST to be levied? . These provisions are similar to the existing Point of Taxation Rules, 2011.
b) Place of Provision, Sec. 10 to 13 of IGST : Provisions of these sections contains answer to another valuable question i.e. Which tax to be levied? . These provisions are similar to the existing Place of Provision Rules, 2014.
Both of the above areas are explained in a simpler format below,
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The situation u are stating above will come under Bill to Ship to model [ Sec. 10(1)(b) of the IGST Act ]. Here, place of provision will be the principal place of business of person who gives direction. In your case it will be West Bengal and Tax to be charged is CGST & SGST at the applicable rates.
i had get registration in GST (Location – West Bengal) & i has taken a order from Other Party (Location – West bengal) & the material will deliver to Consignee which has located in ASSAM as per instruction by Buyer.
for the above condition which GST is applicable, either i charge IGST @ 18% or SGST @8%, CGST@8% ?
Please suggest which one is applicable for above supply ?