Place of Supply and which Component to be charged in Invoice i.e. IGST or CGST, SGST
This query is : Resolved
Quick Summary
28 August 2025
Dear Sir,
We are registered in gst in Maharashtra providing custom clearing service including Unloading of Material, Stuffing of Container, Transport of Container from CFS JNPT to JNPT Port.
All Services are provided at JNPT Navi Mumbai.
Our Client is registered at Haryana. asking us to raise the invoice in Haryana address with Haryana GST.
at the time of raising the invoice what will be the place of supply and which GST component will be charge i.e. IGST or SGST and CGST.
Thanks in Advance.
We are registered in gst in Maharashtra providing custom clearing service including Unloading of Material, Stuffing of Container, Transport of Container from CFS JNPT to JNPT Port.
All Services are provided at JNPT Navi Mumbai.
Our Client is registered at Haryana. asking us to raise the invoice in Haryana address with Haryana GST.
at the time of raising the invoice what will be the place of supply and which GST component will be charge i.e. IGST or SGST and CGST.
Thanks in Advance.
29 August 2025
Since you're billing the entire bundle of services to a registered person (your client in Haryana), and they are related to the movement of goods, it will generally be treated as a composite supply, with transportation of goods as the principal supply.
Place of Supply: Haryana (location of your registered client)
GST Type to Charge: IGST
Both supplier and recipient are registered.
The services are related to transportation of goods to a registered person.
Hence, Section 12(8)(a) applies → Place of supply is recipient's location = Haryana.
Supplier in Maharashtra, place of supply in Haryana → Interstate supply → IGST applicable.
Place of Supply: Haryana (location of your registered client)
GST Type to Charge: IGST
Both supplier and recipient are registered.
The services are related to transportation of goods to a registered person.
Hence, Section 12(8)(a) applies → Place of supply is recipient's location = Haryana.
Supplier in Maharashtra, place of supply in Haryana → Interstate supply → IGST applicable.
21 September 2025
Good luck....
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
- TDS on Consultancy- Non DTAA
- Depreciation of fixed assets- coop housing society in mumbai
- FAST-DS 2026 Under Tax Law - No recourse or support for person declaring via this scheme?
- Eway bill generation from place other than registeted
- Condonation . E-Verification of last year return .
- GST rate and HSN code for sale of racing horses
- Management System (IMS)
- DIN reactivation
- Query – TDS on purchase of land from NRI under Income-tax Act, 2025
- TDS Return Q1 FY 2026-27
- Goods sold but invoice not issued
- Tally: Imported bank entries do not show up in manual reconciliation
- Sales of goods of amount Rs97 lakhs to a party
- Confused About My Career After 12th — Cyber Security, AI or Finance? Need Guidance
- STATUTORY AUDIT OF A SMALL PRIVATE COMPANY INCORPORATED ON 28.03.2025
- Guidance Needed: Linking Multiple Form 26QB Payments and Responding to ITD Defaulter Notice
- How to pay remaining amount of TDS after due date?
- Resigning a auditor from the company for misconduct
- RCM @ 5% on Hamali charges, Transport Charges, Unloading charges we take ITC or not
- CALCULATION OF DEFFERED TAX - OP BL IS DTL & CURRET IT DTA
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
