This discussion clarifies the Place of Supply rules for a commission agent providing services nationwide to Alfa Enterprise. Given Alfa's GST registration in Mumbai and a factory in Gujarat, with sales originating from Gujarat, the agent's invoicing location is key. Since Alfa's Mumbai unit is registered as an Input Service Distributor (ISD), invoices can be raised to this Mumbai unit.
14 November 2025
Alfa enterprise had appointed commission agent who provides services all over India. THE Alfa enterprise has GST registration in Mumbai, Maharashtra (Head Office) and a factory registered in Gujarat. Sales are made from Gujarat. What is the correct place of supply for the commission agent while issuing invoice to the enterprise?