About invoice

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

02 February 2018 A garage mechanic does the vehicle service & repairs of any other state and if the customer demands a bill of address of his state then the garage mechanic will charge IGST in the bill or CGST,SGST,

Nilesh

Nilesh (Expert)
Follow

02 February 2018 It will required to charge IGST and place of supply and location of the service recipient are in different state

Querist : Anonymous

Querist : Anonymous (Querist)

02 February 2018 Ok sir,But the vehicle service is doing only on its business place. Customer is demanding a bill for the other state address, even then will the igst charge?

Arpit

Arpit (Expert)
Follow

02 February 2018 For determining, the levy of IGST or CGST/SGST, we first need to study the place of supply provisions.

- The place of supply of services made to the registered person shall be the location of such person. So if the customer is registered under GST then IGST needs to be charged

- The place of supply made to any person other than a registered person shall be the location of the recipient where the address on record exists. Therefore, if the customer is unregistered but has provided the billling address then IGST needs to be charged

- The place of supply made to any person other than a registered person shall be the location of the supplier of services in other cases. Therefore, if the customer is unregistered but has not provided the billling address then CGST/SGST needs to be charged

You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now