Place of supply and invoicing

The co is into AD out door media located at TN, the co gets orders from national agencies for displaying the ads of national clients. The co diplays the out door media ad through out TN. The natioanl agent wants the invoice to be raised on him and inturn he will raise it on the product company. 

Question is CGST or IGST or SGST since the co located at TN and does service also at TN. The place or supply or service is TN but PO comes from other state and as per PO the invoicing to be done to other state,

Example: Anand of Gujrat has an national AD agnet at DEL who takes the whole contract for placing the Ads through out india. TN share comes to this company, the company also displays the AD as per the PO. The national agent wants the invoice to be done to DEL. 

If experts can clarify many thanks.

Replies (4)

The place of supply of services shall be the plae where the event is actually held. Thus in your example, it shall be Gujrat and IGST would be applicable.

Yes... I agreed to CA Amrita Chattopadhyay views.

As per section 12(2)-

The place of supply of services, except the services specified in sub-sections (3) to (14),––

(a) made to a registered person shall be the location of such person;

Since in the example given, location of registered person is in Delhi, thus place of supply is Delhi and location of service provider is TN. Thus IGST is applicable.

As per Section 12(7) IGST Act

if recipient is registered than location of such person, otherwise location where the event is actually held.

so in your case the Recepient is registered in Delhi so POS is Delhi hence IGST will appreciate

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