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place of supply

11 June 2017

I m ca reg in lucknow. I got bank audit of bank branch situated in lucknow only. however I got appointment letter from bombay head office nd I also billed my services to bombay head office nd got payment from head office. Then what would be the place of supply.? plz answer with the specific section or explanation or source of information

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7 Replies

Preeti (Team_GSTSoln) (Team GST Experts) (1926 Points)
Replied 11 June 2017

pos is bombay . check post for your query https://www.gstsoln.com/all-about-place-of-supply-rules-under-gst/

CA Arun Gupta (CA) (173 Points)
Replied 11 June 2017

Mam according to this it is a b2b transaction nd location of recepient is lko branch only...so it should be lko..I mean as per my view nowhere it is mentioned that billing can be a point of relevance to determine place of supply.
Mam let's assume if u get only appointment letter from bombay but u make bill to lko branch nd get payment from branch only. then what would be place of supply?

Preeti (Team_GSTSoln) (Team GST Experts) (1926 Points)
Replied 11 June 2017

obviously lucknow, u have to see facts in every case. i told you to vist link, there specifically mentioned the general rule in case of services

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CA Arun Gupta (CA) (173 Points)
Replied 11 June 2017

Mam general rule says location of recipient in case of b2b..so what's the parameter to decide location of recipient..is it the place where services consumed actually or where billing is done?

Preeti (Team_GSTSoln) (Team GST Experts) (1926 Points)
Replied 11 June 2017

will decide on case to case basis. told u the ans in both cases, rest u r also a ca

CA Arun Gupta (CA) (173 Points)
Replied 11 June 2017

ok..thnks for reply..

Jayesh Doshi (Self) (177 Points)
Replied 13 July 2017

@ Preeti :
A of Rajasthan comes to Delhi. Bought some goods from the office of B of Delhi. B delivers the goods to A at his office in Delhi then finally A take the goods with him at his place of business i.e. Rajasthan. In such case What tax A will charge to B ?
Is it SGST & CGST as delivery given at his office i.e Delhi or
IGST as A take the goods with him at billing address which is Rajasthan following the consumption or destination base tax concept under gst ?