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GST on business correspondent services
Please suggest that what is the tax rate of GST for business correspondent services and what will be the Place of supply in case business correspondent is providing services through kiosk channel in all the states of India. And invoice is raised State wise.
Replies (6)
Place of Receipt
Sir kindly clarify this because in our case service receipent
sir kindly clarify this because in our case service recipient is SBI as well as customers so which place will be considered as supply of service
sir kindly clarify this because in our case service recipient is SBI as well as customers so which place will be considered as supply of service
. For understanding Place of Supply for Services the following two concepts are very important namely:
- location of the recipient of services
- location of the supplier of services
Let’s understand these two concepts in detail as they will form the base for determining the place of supply in case of supply of services:
-
a) Location of the recipient of services:
| S.No | Case | Location of Recipient of Service |
| A | where a supply is received at a place of business for which the registration has been obtained | such place of business |
| B | where a supply is received at a place other than the place of business for which registration has been obtained (a fixed establishment elsewhere) | such fixed establishment |
| C | where a supply is received at more than one establishment, whether the place of business or fixed establishment | the location of the establishment most directly concerned with the receipt of the supply |
| D | in absence of such places | the location of the usual place of residence of the recipient; |
-
b) Location of the provider/supplier of services:
| S.No | Case | Location of Supplier of Services |
| A | where a supply is made from a place of business for which the registration has been obtained | the location of such place of business |
| B | where a supply is made from a place other than the place of business for which registration has been obtained (a fixed establishment elsewhere) | the location of such fixed establishment; |
| C | where a supply is made from more than one establishment, whether the place of business or fixed establishment, | the location of the establishment most directly concerned with the provision of the supply |
| D | in absence of such places, | the location of the usual place of residence of the supplier; |
thank you sir for the clarification
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