Whether IGST or CGST& SGST
This query is : Resolved
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sampad mohanty
(Querist)
23 December 2020
My client provides aircraft maintenance service in Odisha and takes GST number in Odisha. One Airline company having registered GST office in Delhi received service from my client in Odisha. Now whether my client should charge IGST or CGST& SGST to the Airline company?
Lekhraj sood
(Expert)
23 December 2020
It should be charging IGST on this case.
sampad mohanty
(Querist)
24 December 2020
Sir,
Thanks for your reply. But I am confused after reading this in Chapter Forty Seven TDS Mechanism under GST
Supplier as well as place of supply are in State A and recipient is located in State B. The supply would be intra-State supply and Central tax and State tax would be levied. So please comment on this.
Thanks for your reply. But I am confused after reading this in Chapter Forty Seven TDS Mechanism under GST
Supplier as well as place of supply are in State A and recipient is located in State B. The supply would be intra-State supply and Central tax and State tax would be levied. So please comment on this.
Lekhraj sood
(Expert)
24 December 2020
In this case place of supply will be Delhi(registered place of the recipient) and not Odisha.
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sampad mohanty
(Querist)
24 December 2020
Sir
Again thanks for quick reply. If place of supply will be decided on the basis of recipient then If a Govt. Dept. of Odisha received maintenance service in its Odisha Office form a Delhi registered Firm then it should be CGST & SGST?
Again thanks for quick reply. If place of supply will be decided on the basis of recipient then If a Govt. Dept. of Odisha received maintenance service in its Odisha Office form a Delhi registered Firm then it should be CGST & SGST?
Lekhraj sood
(Expert)
24 December 2020
No, it should be IGST.
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