Place of supply and GST implication
This query is : Resolved
Quick Summary
09 September 2023
Dear All,
Please help me on the below topic.
We have given a consultation/professional service to a client of Singapore at Durgapur, West Bengal. We are registered in West Bengal. Will it be billed as intrastate or interstate. Party is paying through Singapore dollar. Will it be treated as export or not.
Please help me on the below topic.
We have given a consultation/professional service to a client of Singapore at Durgapur, West Bengal. We are registered in West Bengal. Will it be billed as intrastate or interstate. Party is paying through Singapore dollar. Will it be treated as export or not.
09 September 2023
Service provided in India so it will not be export of service.
Service provided is intrastate.
GST applicable.
Service provided is intrastate.
GST applicable.
09 September 2023
Thank You Sir for your response
09 September 2023
You are welcome...
....
....
11 September 2023
I would like to differ from Experts Opinion,
Location of Service Recipient is Outside India
Location of Service Provides in in India
So Place of Supply needs to checked with Section 13 of IGST Act and since the service provided does not fall under sub-sections (3) to (13) of Section 13, Place of Supply will be Location of Recipient in this Case.
So According to my understanding this will be Inter-state Supply ( Export of Service).
Because Service is provided to Singapore client and Billing will be done to Singapore. Just on the direction of of Singapore client consultantion is given in WB.
Location of Service Recipient is Outside India
Location of Service Provides in in India
So Place of Supply needs to checked with Section 13 of IGST Act and since the service provided does not fall under sub-sections (3) to (13) of Section 13, Place of Supply will be Location of Recipient in this Case.
So According to my understanding this will be Inter-state Supply ( Export of Service).
Because Service is provided to Singapore client and Billing will be done to Singapore. Just on the direction of of Singapore client consultantion is given in WB.
You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now
Click here to login now
Similar Resolved Queries
Unanswered Queries
- Multiple payment of self assessment tax for A Y 2025-2026
- CAPITAL GAIN REDEVELOPED FLAT
- REGARDING ITR FILING QUESTION
- Requirement under FEMA &RBI
- CLOSING STOCK QUERY
- Missed TDS
- TDS refund Indemnity Bond
- Query regarding TDS on EPFO Higher Pension Arrears- under wrong section
- DUE DATE FOR ITR FILING
- U/S 194 T
- GST REGISTRATION REQUIRED TO DIAGNOSTIC UNIT
- Concept of Vendor and customner reconciliation
- Mistake in e-invoice identified after 24 hours
- EXPORT PAYMENT
- NRI ITR2 account in 2025-26.
- Query regarding reporting of exempt foreign remuneration in ITR (AY 2026-27)
- FEMA/RBI treatment — Amazon.ca arbitrage (US buy, Canada sell, goods never enter India)
- Goods return by customer
- INWARD REMITTANCE FOREIGN
- CPC and SAC
Trending Online Classes
-
DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English
CA Bhanwar Borana & CA Shubham Keswani
Subscribe to Pro
Join an elite circle of professionals
CAclubindia
