Place of Supply IGST vs CGST

Page no : 2

CA Altamush Zafar (GST Consultant) (15907 Points)
Replied 05 June 2021

Depends on what is being supplied - Goods or Services

Prathyusha Varma (ArticleShip) (393 Points)
Replied 05 June 2021

Please state with respective goods & service. please clarify how it make difference if goods or services

CA. Heet Shah (Tax Consultant & Practitioner) (6174 Points)
Replied 07 June 2021

You mean supplier(vendor) and Recipent (Company) both are located in same City Hyderabad whereas the employees of the company provides service in Hyderabad along with Chennai ?

There is no restriction on the employees to provide service The place of supply is determined considering the nature of service. The place of supply shall be the location of recipient usually otherwise the location of supplier. (Unless the service provided is not covered under clause 3 to 14 of section 12 of IGST Act

CA. Heet Shah (Tax Consultant & Practitioner) (6174 Points)
Replied 07 June 2021

In case of Goods u need to refer section 7 & 8 of IGST Act . According to which the in case of movable goods the place of supply would be the location where the delivery of goods Terminates. whereas incase of immovable goods the location of such immovable goods

Prathyusha Varma (ArticleShip) (393 Points)
Replied 07 June 2021

For few employees supply of goods terminates in supplier state and few in other states ...should supplier give 2 invoices ?

CA. Heet Shah (Tax Consultant & Practitioner) (6174 Points)
Replied 07 June 2021

Originally posted by : Prathyusha Varma
	For few employees supply of goods terminates in supplier state and few in other states ...should supplier give 2 invoices ?

Definetly since the ggods are delivered in different states the place of delivery, Place of Supply would change Hence Different invoice will be raised in these case,