Place of Supply and which Component to be charged in Invoice i.e. IGST or CGST, SGST

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This discussion clarifies the GST place of supply and applicable tax for services provided to a client in a different state. When providing a bundle of services, the principal supply determines the place of supply. In this case, as the client is registered in Haryana and the services relate to the transportation of goods, Haryana is considered the place of supply. Therefore, IGST should be charged on the invoice, not CGST and SGST.

Santosh Anandrao Patil

Santosh Anandrao Patil (Querist)

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.

Dhirajlal Rambhia

Dhirajlal Rambhia (Expert)

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.

Dhirajlal Rambhia

Dhirajlal Rambhia (Expert)

21 September 2025 Good luck....

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