As per IGSt amendment Act 2018,
place of supply for transportation of goods is to place outside India, will be place of destination of goods,instead of place where actual service is provided.
My question is where service provider and receiver both are in same state and goods transported to place outside in India. what is leviable CGST /Sgst or IGST ?
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GSt On carriage service in the course of export
Replies (1)
IGST ........you have yourself answered to your query .
Even though supplier & Recepient are in same state IGST will be applicable.
In this regard, we can hope clarification from the Board otherwise there will be problem regarding determination of place of supply which may further create confusion in availing ITC whether on CGST/SGST or IGST. Sooner the clarification, less the problems for assessees.
But right Now it's clear that IGST is applicable
Even though supplier & Recepient are in same state IGST will be applicable.
In this regard, we can hope clarification from the Board otherwise there will be problem regarding determination of place of supply which may further create confusion in availing ITC whether on CGST/SGST or IGST. Sooner the clarification, less the problems for assessees.
But right Now it's clear that IGST is applicable
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