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In which tax head i have to pay tax

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veera

self

230 Points Posted on 30 April 2021

1sir/mam, i am working in a hospitalalty sector and i am providing services in my state , the client is providing gst details of there office which is located in other state
so i am very confuse which gst head i have to charged tax either in gst or in cgst sgst
pls let me know.

2 i am supplying good in a same state but the party is providing the gst of another state.
what will be the tax treatment in this case.

Replies (2)

Quick Summary

This discussion clarifies which GST tax head to use when dealing with clients in different states. For services, you charge CGST and SGST based on where the service is provided. However, if you're supplying goods to a client in another state, even if they provide an interstate GST number, you should charge IGST and clearly state both the buyer and consignee details on the invoice.

CMA Poornima Madhava

CMA

9106 Points Posted on 30 April 2021

1) Place of supply of SERVICES: In this case, it would be the place where the services are actually provided (for example, in case of hotels, place of supply is the location where the hotel is situated). So you are required to charge CGST+SGST in this case.

2) Place of supply of GOODS: If you are delivering goods to a place intrastate against an order from a client interstate, then you are required to charge IGST. In this case, on the invoice, mention the name of buyer as well as that of the consignee.