My Client is based in nashik,maharashtra who sales his goods on bill to ship to model. The goods are shiped madhya pradesh , and billed to company in canada(Place outside India) . The company in canada has its POB in madhya pradesh where the goods are being shipped. Will it be considered Export and be without GST or IGST will be charged on the same?

Reply— As per section 2(5) of IGST Act, “export of goods” with its grammatical variations and coagnate expressions, means taking goods out of India to a place outside India;

In the above case, goods are not being shipped outside India, it will not considered as export of goods. Therefore provision of section 10(1)(a) of IGST Act will applicable, the place of supply of goods, other than supply of goods imported into, or exported from India shall be 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.

In the above case, location of supplier is in Maharashtra and place of supply will be Madhya Pradesh.

Therefore IGST will be applicable (Refer section 7(1) of IGST Act)