Place of Supply & credit availability
This query is : Resolved
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.
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.
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
17 January 2024
https://icmai.in/TaxationPortal/upload/IDT/Article_GST/47.pdf
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