No restriction on Supply of goods on a ‘Bill to Ship to’ under IGST Act

In re Sanjog Steels Pvt. Ltd. (GST AAR Rajasthan)

1. The supply from M/s. SSPL to M/s. X on a ‘Bill to Ship to’ mode as per provisions of Section 10(1) (b) of IGST Act, 2017 is permissible.

2. The applicant can issue an e-way bill in which the ‘bill to’ will be mentioned in the name of M/s RSE/RPG whereas ‘ship to’ would be in the name of final customer i.e. M/s X.

3. In the aforesaid facts the provisions of Section 15 of the CGST Act, 2017 read with Rule 28 of CGST Rules, 2017 and in particular the seco

Please become a Premium member. If you are already a Premium member, login here to access the full content.