This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.
No restriction on Supply of goods on a ‘Bill to Ship to’ under IGST Act
Case Law Details
- Case Name
- In re Sanjog Steels Pvt. Ltd. (GST AAR Rajasthan)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- AAR Rajasthan, Advance Rulings
Upgrade to Basic or Premium to download.
Already Upgraded? Log in.
Advertisement
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 second proviso to Rule 28 would apply for ...
