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?
| 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
B
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