Place of supply _ House keeping services

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This discussion clarifies the Goods and Services Tax (GST) applicable to housekeeping services when the provider is in Tamil Nadu and the recipient is in Maharashtra. Based on the IGST Act, if the recipient is registered, the place of supply is considered the recipient's location. Therefore, as the service is performed in Maharashtra and the recipient is registered there, IGST is the applicable tax.

Shanmugam B

Shanmugam B (Querist)
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07 July 2022 Service Provider - Tamil nadu (Registered Person) State code - 33
Service Recipient - Maharastra (Registered Person) - 27

Location of Service - Tamilnadu

Please advise CGST & SGST or IGST ?

CA Puja Sharma

CA Puja Sharma (Expert)
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07 July 2022 In my opinion, the Place of supply will be the location of the house where the service will be performed.
Here the service will be performed in Maharashtra so the Place of Supply will be Maharsahtra.
IGST to be charged.

Udaya Chandran

Udaya Chandran (Expert)
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07 July 2022 According to Section 12 (2) (a) of IGST Act, if the recipient of services is registered, the place of supply is the location of the recipient, i.e. Maharashtra. Since the service provider and place of supply are in different states, IGST shall be applicable.

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