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Gst on training services

228 views 5 replies

hemanshu kumar

Consultant

25 Points Posted on 13 December 2018

Looking forward to GST to be Invoiced as (CGST +SGST) or IGT

Here is a Case requirement : Company A gives IT services Company located in S1 ,

it gives Training requirement to Company B registered in S2.

Company B arranges the Training to be given by C located in S1 and registered in S1.

When Company C invoices to B : What will be mode of invoicing for GST

A. invoice amt + IGT

B. invoice amt + CGST + SGST

Looking forward to guidance community

Replies (5)

Sarath Rajendran

Nil

2791 Points Posted on 13 December 2018

Location of the Receiver of service will be treated as place of supply.

IGST if the receiver in S1 and supplier in S2

hemanshu kumar

Consultant

25 Points Posted on 13 December 2018

PL. Note that Supplier C is Delivering the services in the same state S1 , Where first Party A is located , GST is Delivery based system , then Party B is just an intermediary , Services Delivery is in the same state of Party A.

GOKUL K JADHAV

Master of Commerce & CA inter 1st group

156 Points Posted on 13 December 2018

correct sarath. .... gst is destination based tax

hemanshu kumar

Consultant

25 Points Posted on 13 December 2018

Please note that actual delivery of services is taking at PARTY A located in State S1 BY party C also located in S1 , Whereas Party B - an intermediary is registered in State S2 . ( if GST is actual delivery location then Services are being delivered in S1 , SAME AS REGISTRATION of A & C ) , Then GST RULES to be applied will be inter-state i.e CGST , SGST ,

A. invoice amt + IGT

B. invoice amt + CGST + SGST

Looking forward to guidance community