Which tax will be applied Interstate or intrastate please confirm?
If I have registered office in Maharashtra and if I invoice to my customer whose registered office is in Maharashtra and I deliver the goods to the customer’s Karnataka address. Then Which tax will be applied Interstate or intrastate please confirm?
As per section 10 of IGST act, where the supply involves movement of Goods whether by the supplier or the recipient or by any other person, the place of supply of such Goods shall be the location of the goods at the time at which the movement of Goods terminate for delivery to the recipient. Considering the above section, as the Movement terminate at Karnatak, it will consider Interstate supply.