POS under GST

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This discussion clarifies the Place of Supply (POS) rules under GST for a restaurant and hotel service provider in Delhi serving a client in Mumbai. If the client is registered, the POS is still considered Delhi, and CGST/SGST applies. Crucially, even if the client is registered in another state and eligible for Input Tax Credit (ITC) normally, they cannot claim ITC in this scenario because the POS is determined to be in Delhi, not their registered state.

akshay maloo

akshay maloo (Querist)
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25 May 2022 A restaurant and hotel service provider is in Delhi has provided service to a client who is from Mumbai. What will be the place of supply in the following cases:-
1.) If client is Registered?

2.) If client is unregistered?

CA Altamush Zafar

CA Altamush Zafar (Expert)
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25 May 2022 The place of supply will be the place where services are actually performed. If the services are provided in restaurant premises then CGST/SGST will be charged

akshay maloo

akshay maloo (Querist)
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26 May 2022 THank You Altamush,
but what if the customer is a registered person from different state and wants to claim ITC?