Question14:

XYZ(Maharashtra) is delivering the goods to PQR(Delhi) at his factory gate i.e. Ex-works therefore charging CGST + SGST even though buyer / Consignee address will be of PQR, Delhi. 1) is it correct sir? 2) if yes, PQR taking the goods to his godown at Delhi. Can PQR avail credit of CGST + SGST charged by XYZ?

Answer:

For solution to your query please refer question No. 90 in category “Place of supply” in Question bank of E-book. (Reply Dt. 22/12/2017)