INTRA-STATE / INTRA-UT BASIC TRANSACTIONS

A.1 — Intra-Maharashtra B2B supply of goods

Facts: Mumbai manufacturer supplies steel plates Rs. 10 lakh to Pune-based fabricator; HSN 7208; rate 18%.

Computation / Steps:

Step 1. Intra-State supply (Maharashtra → Maharashtra) per s. 8(1) IGST.

Step 2. Charging: CGST 9% + MGST 9% = Rs. 90,000 + Rs. 90,000 = Rs. 1,80,000.

Step 3. Invoice particulars (Rule 46 CGST): supplier + recipient + HSN 7208 + CGST + MGST split.

Step 4. POS: Pune (per s. 10(1)(a) IGST — termination of movement).

Step 5. Reporting: Mumbai supplier in GSTR-1 Table 4A (B2B intra-State); GSTR-3B Table 3.1(a).

Step 6. ITC chain: Pune fabricator takes Rs. 90,000 CGST + Rs. 90,000 MGST credit.

Result: Intra-State CGST + MGST framework. Standard B2B supply chain. Combined 18% tax.

A.2 — Intra-Delhi B2B supply of services

Facts: Delhi consultancy provides advisory services Rs. 5 lakh to Delhi-registered client; SAC 998311; rate 18%.

Computation / Steps:

Step 1. Intra-Delhi supply (intra-UT-with-Legislature per s. 8(2) IGST).

Step 2. Charging: CGST 9% + DGST 9% = Rs. 45,000 + Rs. 45,000 = Rs. 90,000.

Step 3. POS: Per s. 12(2)(a) IGST — location of registered recipient = Delhi.

Step 4. Reporting: Common GSTN portal — GSTR-1 + GSTR-3B.

Step 5. ITC chain: Delhi client takes Rs. 45,000 CGST + Rs. 45,000 DGST credit.

Result: Intra-Delhi CGST + DGST framework. Standard B2B service. DGST flows to Delhi Department of Trade & Taxes.

A.3 — Intra-Chandigarh B2C goods supply

Facts: Chandigarh retailer sells electronics Rs. 50,000 to walk-in customer; rate 18%.

Computation / Steps:

Step 1. Intra-Chandigarh supply (UT without Legislature).

Step 2. Charging: CGST 9% + UTGST 9% = Rs. 4,500 + Rs. 4,500 = Rs. 9,000.

Step 3. POS: Chandigarh per s. 10(1)(a) / s. 10(1)(c) IGST.

Step 4. B2C invoice — Rule 46 CGST simplified for B2C; CGST + UTGST shown.

Step 5. Reporting: GSTR-1 Table 7A (B2C intra-State) for Chandigarh.

Step 6. No ITC at consumer; supplier's input ITC offsets output liability.

Result: Intra-Chandigarh CGST + UTGST framework. UTGST goes to Centre via Administrator framework.

A.4 — Intra-State movement with bill-to-ship-to (s. 10(1)(b))

Facts: Mumbai supplier (A) delivers goods worth Rs. 2 lakh to Pune warehouse (C) on instruction of Mumbai bill-to party (B). A invoices B; B invoices C. All in Maharashtra.

Computation / Steps:

Step 1. A-to-B leg per s. 10(1)(b) — POS = principal place of business of B = Mumbai. Intra-Maharashtra. CGST + MGST 9% each = Rs. 36,000.

Step 2. B-to-C leg per Circular 184/2022 — separate supply. POS = Pune. Intra-Maharashtra (within same State). CGST + MGST.

Step 3. Both legs intra-State; CGST + MGST framework throughout.

Step 4. B is treated as deemed recipient in A-to-B leg; subsequent transfer to C is separate supply.

Result: Intra-Maharashtra bill-to-ship-to. CGST + MGST on both legs. Documentation under Circular 184/2022.

A.5 — Intra-Delhi composite supply

Facts: Delhi event manager organizes wedding event Rs. 5 lakh comprising venue (Rs. 2 lakh), catering (Rs. 2 lakh), decor (Rs. 1 lakh). Single contract; principal supply = event organisation.

Computation / Steps:

Step 1. Composite supply per s. 8 CGST/DGST.

Step 2. Principal supply = event organisation service.

Step 3. Single rate applies to entire bundle based on principal supply rate.

Step 4. Event organisation typically 18% — CGST 9% + DGST 9% = Rs. 90,000.

Step 5. POS per s. 12(7) IGST — event location Delhi.

Step 6. Single invoice; not three separate supplies.

Result: Single composite supply at principal supply rate 18%. CGST + DGST framework.

A.6 — Intra-Maharashtra works contract for residential property

Facts: Mumbai builder constructs residential apartment for individual buyer; total consideration Rs. 1 cr; rate 1% (affordable) or 5% (other) per FA 2019.

Computation / Steps:

Step 1. Works contract = composite supply of service per Schedule II para 6(a) CGST.

Step 2. Intra-Maharashtra supply.

Step 3. Rate per Notif 11/2017-CT(R) — 5% without ITC for residential other than affordable (or 1% for affordable).

Step 4. CGST 2.5% + MGST 2.5% (or 0.5% + 0.5% for affordable).

Step 5. No ITC for builder; rate is concessional.

Step 6. POS per s. 12(3)(a) — immovable property location = Mumbai.

Result: Intra-Maharashtra works contract; concessional rate without ITC. Critical for real-estate sector.

A.7 — Intra-Delhi restaurant supply (pre vs post 01.01.2022 via Zomato)

Facts: Delhi restaurant supplies food order Rs. 1,000 directly vs via Zomato (ECO).

Computation / Steps:

Step 1. Direct supply: CGST 2.5% + DGST 2.5% = Rs. 50 (5% without ITC).

Step 2. Pre 01.01.2022 via Zomato: Restaurant invoices customer directly; Zomato is intermediary platform only.

Step 3. Post 01.01.2022 (Notif 17/2021-CT(R)): Zomato becomes deemed supplier under s. 9(5) CGST + s. 5(5) IGST framework.

Step 4. Zomato pays CGST 2.5% + DGST 2.5% as deemed supplier.

Step 5. Restaurant no longer charges tax to Zomato for those supplies.

Result: Post 01.01.2022 — Zomato as deemed supplier; restaurant's framework changes. Major operational shift.

A.8 — Intra-Maharashtra inter-branch (distinct person) supply

Facts: Mumbai branch of ABC Ltd supplies Rs. 5 lakh of stock to Pune branch (both registered separately under same legal person).

Computation / Steps:

Step 1. Distinct-person fiction per s. 25(4)/(5) CGST + Explanation 1 to s. 8 IGST.

Step 2. Supply between distinct persons triggers GST per Schedule I para 2 CGST.

Step 3. Both branches in Maharashtra — intra-State supply.

Step 4. CGST + MGST at rate of goods.

Step 5. Value per Rule 28 CGST — open market value / 90% recipient sale value / cost+10%.

Step 6. Recipient branch takes ITC.

Result: Distinct-person framework triggers intra-State CGST + MGST even on inter-branch transfer. Rule 28 valuation critical.