Place of Supply & credit availability

This query is : Resolved

CHANDRAMOHAN (Querist)
Follow

12 December 2023 Mr. A having GST Registration in UP and got road repairs contract in MP from XYZ Pvt Ltd having registration in MP. Mr. A ask Mr. P who is registered in MP to supply labour services for the said work. Place of supply for MR. P would be as per section

12(1) - general rule - location of receipient i.e. UP

or

12(3) - place where immovable property situated i.e. MP

Location of Supplier (Mr.P) is MP.

If place of supply becomes UP then Mr.P will charge IGST. Credit will be available to Mr.A

If place of supply becomes MP then Mr. P will charge CGST + MPGST. Credit will not be available to Mr.A as it will fall under restricted credit due place of supply provision.

Aashok Kumar Sharma

Aashok Kumar Sharma

(Expert)
Follow

17 January 2024 Place of supply is MP here. But you can have the delivery done via a BILL TO AND SHIP TO Model, ITC will be available to you as per me

Aashok Kumar Sharma

Aashok Kumar Sharma

(Expert)
Follow

17 January 2024 https://icmai.in/TaxationPortal/upload/IDT/Article_GST/47.pdf

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