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place of supply
x pvt Ltd is in registered in Delhi. y is registered in tamilnadu. x pvt Ltd want to do CSR activity - renovation of public library in tamilnadu through y. y want rise the bill. is igst or cgst&sgst applicable?
Replies (4)
y issue Igst bill to x
The general rule under section 12 of the IGST Act is that the place of supply is the place of the recipient if the transaction is B2B.
However, all transactions are not covered by this default rule.
The transactions directly related to immovable property ( real estate) are based on the location of the property. These activities could be :
1. Construction or Renovation or Repair of IP.
2. Designing ( architect, interior decorator..)
3. Right to construct ( landlord billing)
4. Intermediaries- real estate agent, site engineering, soil testing.
Therefore in this transaction, as the IP is in TN and the service provider is also in TN CGST + TNGST should be charged.
thanks for your replies sirs. but how the x pvt Ltd can take the input tax credit. x pvt Ltd is not registered in tamilnadu?
Being registered in Delhi n not in TN credit of CGST and TNGST cannot be claimed.
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