{"id":6819,"date":"2021-12-17T04:56:57","date_gmt":"2021-12-17T04:56:57","guid":{"rendered":"https:\/\/msassociates.pro\/articles\/?p=6819"},"modified":"2022-09-08T06:49:44","modified_gmt":"2022-09-08T06:49:44","slug":"determination-of-nature-of-supply-in-gst","status":"publish","type":"post","link":"https:\/\/www.msassociates.pro\/articles\/determination-of-nature-of-supply-in-gst\/","title":{"rendered":"Determination of nature of supply in gst"},"content":{"rendered":"<p style=\"font-weight:600;\" dir=\"ltr\">Relevance of Nature of Supply: To determine whether to charge CGST, SGST, or IGST based on the nature of supply.<\/p>\n<p style=\"font-weight:600;\" dir=\"ltr\">Type of supply:<\/p>\n<p style=\"font-weight:600;\" dir=\"ltr\">1) Intrastate Supply: CGST and SGST to be charged on same tax base.<\/p>\n<p style=\"font-weight:600;\" dir=\"ltr\">2) Interstate supply: IGST to be charged.<\/p>\n<ol>\n<li dir=\"ltr\">\n<p style=\"font-weight:600;\"dir=\"ltr\">Intrastate supply: \u00a0Supply to be treated as Intra state supply, if the<\/p>\n<\/li>\n<\/ol>\n<ul>\n<li dir=\"ltr\">\n<p style=\"font-weight:600;\" dir=\"ltr\">Location of Supplier<\/p>\n<\/li>\n<li dir=\"ltr\">\n<p style=\"font-weight:600;\" dir=\"ltr\">Place of supply<\/p>\n<\/li>\n<\/ul>\n<p style=\"font-weight:600;\" dir=\"ltr\">are in the same state or in the same Union Territory.<\/p>\n<ol start=\"2\">\n<li dir=\"ltr\">\n<p style=\"font-weight:600;\" dir=\"ltr\">Interstate supply : Supply to be treated as Interstate supply, if the<\/p>\n<\/li>\n<\/ol>\n<ul>\n<li dir=\"ltr\">\n<p style=\"font-weight:600;\" dir=\"ltr\">Location of Supplier<\/p>\n<\/li>\n<li dir=\"ltr\">\n<p style=\"font-weight:600;\" dir=\"ltr\">Place of supply<\/p>\n<\/li>\n<\/ul>\n<p style=\"font-weight:600;\" dir=\"ltr\">are in \u00a0\u00a0i) two different states (or)<\/p>\n<p style=\"font-weight:600;\" dir=\"ltr\">ii) two different Union territory (or)<\/p>\n<p style=\"font-weight:600;\" dir=\"ltr\">iii) in a state and in a Union territory<\/p>\n<p style=\"font-weight:600;\" dir=\"ltr\">Above mentioned provisions are subjected to determination of place of supply.<\/p>\n<p style=\"font-weight:600;\" dir=\"ltr\">We hope this article has helped you to understand which tax shall be levied under GST (i.e., CGST, SGST, or IGST), based on nature of supply.<\/p>\n<p style=\"font-weight:600;\" dir=\"ltr\">For any more information on GST, or for any queries regarding CA in Bangalore. Please feel free to reach out to\u00a0<a style=\"font-weight:600;\"href=\"https:\/\/msassociates.pro\/articles\/contact.php\">us<\/a>.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Relevance of Nature of Supply: To determine whether to charge CGST, SGST, or IGST based on the nature of supply. Type of supply: 1) Intrastate Supply: CGST and SGST to be charged on same tax base. 2) Interstate supply: IGST to be charged. Intrastate supply: \u00a0Supply to be treated as Intra state supply, if the [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-6819","post","type-post","status-publish","format-standard","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.7 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Determination of nature of supply in gst<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.msassociates.pro\/articles\/determination-of-nature-of-supply-in-gst\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Determination of nature of supply in gst\" \/>\n<meta property=\"og:description\" content=\"Relevance of Nature of Supply: To determine whether to charge CGST, SGST, or IGST based on the nature of supply. 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