IGST Payment  —–-- The petitioner operates from the State of Andhra Pradesh. It is submitted that the respondent no.1 initially applied the IGST. However since the year 2019, the respondent no.1 sought to apply the SGST rates for such transactions. The court observed that the respondent no.1 has issued a communication on 22.02.2022, which stated that the aforesaid question was referred to the department and it was opined that the purchasers having their GST registrations in States other than Maharashtra would be required to comply with IGST.

Held that:- The Hon’ble High Court declared that since the petitioner has its GST registration in a State other than the State of Maharashtra, IGST would be applicable to its transactions. The respondent no.1 shall do the needful within a period of eight weeks.