Q. 301 WE have a unit at ANDHRA PRADESH WE PLACE A ORDER TO KARNATAKA STATE VENDEOR TO SUPPLY GOODS AT OUR BANGALORE UNIT AND BILLED TO ANDHRAPRADESH UNIT REQUEST TO CLARIFY THE VENDOR WHETHER HE HAS TO CHARGE INTER STATE GST RATE OR INTRA STATE GST RATE.

Ans. As per Section 10 (1) (b) of IGST Act, Where the goods are delivered by the supplier to a recipient or any other person on the direction of a third person, whether acting as an agent or otherwise, before or during movement of goods, either by way of transfer of documents of title to the goods or otherwise, it shall be deemed that the said third person has received the goods and the place of supply of such goods shall be the principal place of business of such person. So, accordingly in your case, the bill is raised by the vendor from Karnataka to Andhra pradesh; therefore the vendor has to charge IGST.

Q. 300 one of my client opening Diwali crackers stall at the place provided by government he want temporary GST registration for 3-4 days so for temporary business CTP registration is needed. Is deposit of tax amount is necessary and if necessary how much amount to be deposited ?

Ans. It is mandatory for the casual taxable person to make an advance deposit of tax in an amount equivalent to his estimated tax liability for the period for which registration is sought. Also, the casual taxable person is eligible for the refund of any balance of the advance tax deposited by him after adjusting his tax liability. Balance advance tax can be refunded only after filing of all returns.

Q.298 my question i am work contractor we supply labour or materials for affordable housing project how can charges gst rate 12% ya 18%

Ans. With effect from 18-07-2022 via notification no. 03/2022, GST rate on affordable housing projects is 18% from earlier 12%.