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CA Intermediate · Taxation · GST in India - An Introduction

Kaveri Traders, a registered supplier in Pune, sells goods worth Rs 4,00,000 to a buyer in Indore (Madhya Pradesh). The goods move from Pune to Indore. Which GST is leviable on this supply?

Only IGST is leviable. The supplier is in Maharashtra and the place of supply is in Madhya Pradesh, so the supply is inter-State. Inter-State supplies attract IGST alone, while CGST with SGST or UTGST is charged only on intra-State supplies.

  1. ACGST and SGST only
  2. BIGST onlyCorrect
  3. CCGST and UTGST
  4. DIGST and SGST

Explanation

The supply is from Maharashtra to Madhya Pradesh, so the location of supplier and place of supply are in different States. This is an inter-State supply, on which only IGST is levied. CGST and SGST apply together only on intra-State supplies.

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