Menu
Place of supply
Registered person in stateA who is producer of movie. He went to StateB for shooting purpose. He received service like computer graphics equipments etc from a Registered person in StateB. Place of supply for supplier is StateA or StateB. How Registered person in stateA eligible for ITC. Pls confirm.
Replies (6)
Place of registered person i.e. state B as it comes in general category.
what about ITC for Receipant
IGST will be leviable and can be claim appropriately.
When place of supply is StateB how can IGST Leviable
place of supply is State A as registered person's place and supplier is located in State B , therefore IGST will be leviable.
As per Section 12(2) IGST Act
If the recipient is a registered person then the place of supply would be the location of Recipient
Supplier in state B will be Bill To at the address of State A & the Ship to at State B
Hence he will charge IGST
If the recipient is a registered person then the place of supply would be the location of Recipient
Supplier in state B will be Bill To at the address of State A & the Ship to at State B
Hence he will charge IGST
Recent Topic
- Payment to foreign national
- Internal reconstuction
- IDS Refund – Annexure B & GSTR-3B Match,
- Can i should STCG and LTCG as business income ?
- Capital contribution in Firm
- Form 3CD – Clause 20(b) | ESI Contribution &
- Capital Gains on Dissolution of Partnership
- GST Payment through DRC-03 by cash against notice
- Schedule EI for ITR1
- INCOME TAX DEPARTMENT: DOUBLE STANDARDS
Related Topics
CAclubindia
