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Place of Supply

This query is : Resolved 

08 January 2020 Persons from XYZ(Singapore) are coming to India for work and staying in a Hotel of PQR (India). PQR will be issuing invoice in the name of XYZ(Singapore).1) Is XYZ liable to pay GST on the amount charged? 2) If yes, whether IGST or CGST + SGST? 3) Which are the relevant provisions under IGST Act, Section 12(3) or Section 13(4)?

08 January 2020 Dear Sir

1. XYZ is liable to pay GST on the amount charged.
2. Always CGST/SGST in case of immovable property.
3. The above situation is covered by section 13(4) of IGST Act, 2017.

CA Shankit Sharma
Mob. - +91-9079367736

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