One of my client registered in GST in Haryana . He has sold goods to registered dealers in Delhi and Place of delivery is in Haryana. Pl confirm whether he should charge iGST or CGST / HGST. THANKS

Reply- Place of supply and location of supplier are the key element to determine, whether a transaction will attract IGST or CGST and SGST. Where the location of supplier of goods and Place of supply of goods are in same state, such transaction is termed as intra-state transaction, accordingly CGST and SGST will applicable.

And on the other hand, where location of supplier of goods and Place of supply of goods are in two different state, it shall be treated as inter state supply, accordingly IGST will applicable.

As per section 10 of IGST Act, the Place of supply of goods, 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 Terminates for delivery to the recipient.

Location of supplier is in Haryana in above case and place of supply will be Delhi as recipient is registered in Delhi, accordingly, the supplier should charge IGST. 

If recipient is not taking delivery of goods at its registered place, it can be done as Bill to ship to transaction, bill to address will be Delhi and ship to address will be any address as instructed by buyer.