A healthcare service provider located in Karnataka is providing a taxable health check-up package. The customer is a company registered under GST in Maharashtra (GSTIN starts with 27).
However, the company’s employees physically travel to Karnataka and undergo the complete health check-up at the healthcare provider’s premises in Karnataka.
In this case:
- Whether the Place of Supply should be considered Karnataka under Section 12(4) of the IGST Act, since the health service is actually performed in Karnataka?
- If the supplier and Place of Supply are both Karnataka, should the supplier charge CGST + Karnataka SGST, even though the recipient has a Maharashtra GSTIN?
- Or should IGST be charged merely because the recipient is registered in Maharashtra?
- Would the answer be different if the health check-up is provided as a package consisting of laboratory tests, diagnostic imaging and consultation?
Requesting views with reference to the relevant provisions/notifications and any practical experience.
CAclubindia
