Regarding Input Tax Credit

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This query is : Resolved

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This discussion clarifies Input Tax Credit (ITC) claims for inter-state services. If you receive advertising services from Maharashtra and the Place of Supply is Maharashtra, IGST should have been charged, not CGST/SGST. You cannot claim CGST/SGST paid to a Maharashtra supplier in Karnataka as ITC. The invoice needs to be amended to show IGST before ITC can be claimed.

Sai Kumar Yallasiri

Sai Kumar Yallasiri (Querist)
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04 September 2020 Dear All

I am having a GST registered Entity in Karnataka. We got the Advt services from GST registered entity in Maharashtra. The Place of supply of service is in Maharashtra, So the GST was charged as CGST and SGST in the tax invoice. Can we claim it as Input Tax Credit?

Please respond to above my query.

CA Shubhi Khandelwal

CA Shubhi Khandelwal (Expert)
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04 September 2020 In your case, since the Place of Supply is in Maharashtra, it becomes an Inter-State Supply and hence IGST shall be levied instead of CGST/SGST.
Convey the supplier about the same and amend the invoice.
Once, amended you can claim the ITC as IGST.