GST Chargeability IGST or CGST/SGST - Reg

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ACCOUNTS OFFICER
28 Points Posted on 09 May 2022

Namaste Sir/Madam,

 

We have a query regarding the chargeability of GST rate by the vendor i.e. IGST  or  CGST/SGST.

We hired a vendor for AMC (Annual maintanance contract for maintaining servers and storages) and O&M (Operations and maintanance of office) Services in telangana state and the vendor is discharging his duties in hyderabad regularly in telangana. Their employees also sitting in telangana for the said purpose. The vendor is from delhi, He has delhi GST registraion only and he is issuing invoices with IGST from delhi to telangana.

Here my doubt is, whether he need to take registration in telangana and issue invoice with CGST/SGST or Can he issue only with IGST from his delhi registraion. Kindly guide in this regard.

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On 09 May 2022 at 14:54 Report
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Quick Summary
This discussion clarifies GST chargeability for services provided by an interstate vendor. The vendor, registered in Delhi, provides AMC and O&M services in Telangana. The key question is whether IGST or CGST/SGST should be charged. The consensus is that IGST is applicable, as the vendor has a Delhi registration and the place of supply is determined by the recipient's location when they are registered.

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Employee Private
1913 Points Posted on 09 May 2022

Yes, he can issue Tax Invoice / e-Invoice from Delhi and also you are eligible to avail ITC subject to 17(5) of CGST Act.

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On 09 May 2022 at 15:09
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9 Points Posted on 09 May 2022
He can issue an invoice from Delhi.
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On 09 May 2022 at 16:06
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GST Practitioner
55067 Points Posted on 10 May 2022
As per the section 22 he can supply services having registration only in Delhi.
As per Section 12(2) of IGST , If recipient is registered ,POS is location of Recepient . Hence IGST is applicable.
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On 10 May 2022 at 08:38

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