Transaction under Interstate or Intrastate?

Hello Sir,
What if: A (Maharashtra dealer) bills to B (Maharashtra dealer) and ships to C (Bihar Dealer), it will come under interstate or intrastate?

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2 Answer(s)

There are two transaction here:
1. A to B:  This will be intra state and A will charge CGST and SGST to B
2. B to C: This Will be interstate and B will Charge IGST to C

Answered on February 7, 2018.
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As GST is a tax based on Consumption base, so whether a transaction is an Intrastate or Interstate depends upon the final consumption base of that goods. In the above-stated situation, goods are consumed in Bihar and the seller belongs from Maharashtra. Hence, in this case, the transaction comes under the interstate GST norms.

Answered on May 12, 2017.
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Your Answer

Gen GST