Gelato is legally obligated to pay GST on customer transactions in India. GST is divided on CGST (Central GST), SGST (State GST) and IGST (Integrated GST), depending on the place of supply and the production state in India. GST rates is depending on the HSD code in India. The HSN code 49119990 will need to be applied to all printing materials. Gelato India currently produces printed material in the state Maharashtra. This is subject to change at any time should Gelato add new printers to the network.
Place of supply in India:
- Billing to an Indian customer, the place of supply is the same state as the billing address.
- Billing to a customer outside India and shipping to an Indian address, place of supply is the shipping address.
- Billing and Shipping to a customer outside India, but printing in India. Place of supply is the country of export.
- For place of supply in Maharashtra, we will add 6% CGST and 6% SGST.
- For place of supply in India, but another state than Maharashtra, we will add 12 % IGST.
- For place of supply in another country than India, we will not add any GST.