place of supply in GST
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binu sukumaran
(Querist)
27 November 2023
Sir,
we providing job recruitment in middle east .
candidate is select process in do in cochin, process work is done here.
My doubt is supply of supply is here cochin ,but some of my friends says that it is Igst and not cgst and sgst
Please advise .
With regards
Binu
we providing job recruitment in middle east .
candidate is select process in do in cochin, process work is done here.
My doubt is supply of supply is here cochin ,but some of my friends says that it is Igst and not cgst and sgst
Please advise .
With regards
Binu
CA R SEETHARAMAN
(Expert)
27 November 2023
Section 13(8) provides that where location of recipient of intermediary services is outside India, the place of supply for taxation purpose will be the place of supplier. As a result, if supplier of intermediary service is located in India, place of supply will be India.
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binu sukumaran
(Querist)
27 November 2023
Sir.
Thanks for information.
Gst is Igst or cgst &sgst . Please advise
Thanks for information.
Gst is Igst or cgst &sgst . Please advise
CA R SEETHARAMAN
(Expert)
28 November 2023
Place of supply is India so cgst and sgst applicable.
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28 November 2023
I have slight different opinion from Expert's View,
According to me, Service Provider is supplying service on Principle basis to the Middle East Company, and as per Definition of
"intermediary" means a broker, an agent or any other person, by whatever name called, who arranges or facilitates the supply of goods or services or both, or securities, between two or more persons, but does not include a person who supplies such goods or services or both or securities on his own account.
Since the Supplier is providing service on his own account , it should not be considered as intermediary Service.
According to me its Service being provided to the Middle East Company and should be considered as Export of Service.
Experts please correct me If I have mis interpreted the Law.
According to me, Service Provider is supplying service on Principle basis to the Middle East Company, and as per Definition of
"intermediary" means a broker, an agent or any other person, by whatever name called, who arranges or facilitates the supply of goods or services or both, or securities, between two or more persons, but does not include a person who supplies such goods or services or both or securities on his own account.
Since the Supplier is providing service on his own account , it should not be considered as intermediary Service.
According to me its Service being provided to the Middle East Company and should be considered as Export of Service.
Experts please correct me If I have mis interpreted the Law.
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CA R SEETHARAMAN
(Expert)
28 November 2023
He is providing recruitment agency service. Agency service will fall under intermediary service.
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30 November 2023
Its not faciliating any service or goods between two main supply, Job Recruitment is independent of any party. Its standalone a Main Supply. I request the queriest to kindly to meet a Professional Expert in Person and get a Proper Opinion.
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binu sukumaran
(Querist)
30 November 2023
Sir.
Thanks to Seetharaman Sir and Bhavik Sir for spending time for try to solve this problem.
In the meantime I also approach 3 chartered accountants and senior accountants, but each person has different opinion.
Some of them says it is export says that fund come from outside India. Other says intermediate service so it is not export. Some says it is igst even place of supply in India, because bill to outside party etc.
I got information that some of similar type of companies treated this as export and not paid GST.
I need sumbit GStr 1 next month.during Nov company received payment against job recuitment service.
Once again thanks you sir for your valuable information.
With regards
Binu
Thanks to Seetharaman Sir and Bhavik Sir for spending time for try to solve this problem.
In the meantime I also approach 3 chartered accountants and senior accountants, but each person has different opinion.
Some of them says it is export says that fund come from outside India. Other says intermediate service so it is not export. Some says it is igst even place of supply in India, because bill to outside party etc.
I got information that some of similar type of companies treated this as export and not paid GST.
I need sumbit GStr 1 next month.during Nov company received payment against job recuitment service.
Once again thanks you sir for your valuable information.
With regards
Binu
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