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Place of service/supply

28 December 2018

If Placr of service/supply is in different state and the billing address is different state in that case which tax should we charge igst or sgst & cgst?

please advise.

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13 Replies

RAJA P M ("Do the Right Thing...!!!") (127133 Points)
Replied 28 December 2018

Different State then charge IGST without confusion....

1 Like

ACA Sarita Laddha (Practicing CA) (1225 Points)
Replied 28 December 2018

If goods or service is supplied at a place on the basis of instruction from billing address, type of gst would depend on the billing address. Now, whether it be igst or cgst and sgst, depends on the address of supplier and billing address

2 Like

Hemanshu Bakshi (77 Points)
Replied 28 December 2018

Thanks Rajaji but my concern is place of service is in different state and billing address is in different state. In that case which tax should be charged?

CA Roopa Nayak (Specialized in Indirect Taxes) (6166 Points)
Replied 28 December 2018

When location of supplier and place of supply are in different states then IGST to be charged What is the nature of the supply-goods or services plz give details to give complete clarity

1 Like

Hemanshu Bakshi (77 Points)
Replied 28 December 2018

booked a stall in the exhibition ...exhibition placr is in different state and billing address in different state

Aman Kumar (Accounts Executive) (744 Points)
Replied 28 December 2018

Different State then charge IGST ,

Hemanshu Bakshi (77 Points)
Replied 28 December 2018

booked a stall in the exhibition ...exhibition placr is in different state and billing address in different state

ACA Sarita Laddha (Practicing CA) (1225 Points)
Replied 28 December 2018

your question is not yet clear.

As per your case, I am framing 2 scenario:

Mr A is registed in one state and went for exihibition in other state and exhibition centre is about to raise bill for rent of stall in exhibition as the registered address of Mr. A.

Mr A has booked stall. Mr. B want to purchase something from stall and adress of Mr. B is in a state other than the state in which exhbition happened.

Kindly clear which one is your case.

Accordingly will reply.

Hemanshu Bakshi (77 Points)
Replied 28 December 2018

plz consider case 1

ACA Sarita Laddha (Practicing CA) (1225 Points)
Replied 28 December 2018

This will be Intra state supply and CGST & SGST will be charged because its renting of immovable property and incase of immovable property, place of supply is the location of that immovable property. Hoewever, input of SGST will not be available but input of CGST can be taken against output CGST.

Hemanshu Bakshi (77 Points)
Replied 01 January 2019

still I am not clear...please help someone

CA Roopa Nayak (Specialized in Indirect Taxes) (6166 Points)
Replied 01 January 2019

If supplier of exhibition service is supplied by suppplier of Goa and registered address of recipient is in Delhi and exhibition in Goa then supplier to charge IGST