How to determine place of supply in case of transportation services
PINTU PAL (Student) (24 Points)
29 November 2019and RCM paid by Mr A in which format i.e IGST OR SGST+ CGST.
PINTU PAL (Student) (24 Points)
29 November 2019
JATIN DUGGAL
(CHARTERED ACCOUNTANT IN PRACTICE)
(406 Points)
Replied 29 November 2019
Location of Supplier i.e. GTA is in West Bengal
Place of Supply: as A is registered under GST law, hence location of A i.e. West Bengal (Section 12(8) of IGST Act, 2017)
As Location of supplier and place of supply is within the same state, hence intra-state supply, Hence CGST & SGST has to be paid.
PINTU PAL
(Student)
(24 Points)
Replied 29 November 2019
JATIN DUGGAL
(CHARTERED ACCOUNTANT IN PRACTICE)
(406 Points)
Replied 29 November 2019
same, what has to be seen is location of supplier of services and not its registration aspect