can i claim ITC of one state CGST SGST bill to another state CGST SGST

ITC / Input 578 views 5 replies

Angle Sona

22 Points Joined November 2017

One of the supplier located in MP supply the services to mall of maintenance located in Maharastra. The supplier use the services of manpower from the registered person located in Maharastra and used to provide the service to Mall.

So the supplier for receiving the manpower services is liable for IGST OR CGST & SGST?

Replies (5)

Ravi SADhiyan

Practice

4510 Points Joined July 2017

Originally posted by : Angle Sona
	One of the supplier located in MP supply the services to mall of maintenance located in Maharastra. The supplier use the services of manpower from the registered person located in Maharastra and used to provide the service to Mall.So the supplier for receiving the manpower services is liable for IGST OR CGST & SGST?

As Pe IGST Act

8. Intra-State supply
(1) Subject to the provisions of section 10, supply of goods where the location of the supplier and the place of supply of goods are in the same State or same Union territory shall be treated as intra-State supply:

Provided that the following supply of goods shall not be treated as intra-State supply, namely:––
(i) supply of goods to or by a Special Economic Zone developer or a Special Economic Zone unit;
(ii) goods imported into the territory of India till they cross the customs frontiers of India; or
(iii) supplies made to a tourist referred to in section 15.
(2) Subject to the provisions of section 12, supply of services where the location of the supplier and the place of supply of services are in the same State or same Union territory shall be treated as intra-State supply:

So In Your Case

CGST + SGST apply

Because Place of Supply and Location of Supplier in SAME STATE

Angle Sona

22 Points Joined November 2017

yes sir, but supplier party raised bill on madhya pradesh party and they charge CGST and STSG in bill.. and then m.p. party raised bill to maharasta mall..
in that case kya hum maharasta ka CGST SGST m.p. me claim kar sakte hai kya...
bcz place of supply to maharasta hai but 2 bill rise hue hai .

Ravi SADhiyan

Practice

4510 Points Joined July 2017

Originally posted by : Angle Sona
	yes sir, but supplier party raised bill on madhya pradesh party and they charge CGST and STSG in bill.. and then m.p. party raised bill to maharasta mall..in that case kya hum maharasta ka CGST SGST m.p. me claim kar sakte hai kya...bcz place of supply to maharasta hai but 2 bill rise hue hai .

Only Claim ITC Benefit of CGST

Pankaj Rawat

GST Practitioner

55062 Points Joined June 2017

No you cannot , ....
You cannot claim CGST/SGST on bill Raise by Supplier in Maharastra to you in MP.

You R require to obtain registration in Maharastra to claim cgst/SGst.