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Place of supply of service

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finance mgr
16 Points Posted on 19 July 2017
Dear all it is AMC to customer ,where capital goods is located at Karnataka , it seems customer interested taking input tax credit of IGST so he is insisting billing on TN Address . to my mind service is consumed in Karnataka and place of supply should be Karnataka . pls correct me if I am wrong .
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On 19 July 2017 at 22:27
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finance mgr
16 Points Posted on 19 July 2017
Dear all it is AMC to customer ,where capital goods is located at Karnataka , it seems customer interested taking input tax credit of IGST so he is insisting billing on TN Address . to my mind service is consumed in Karnataka and place of supply should be Karnataka . pls correct me if I am wrong .
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On 19 July 2017 at 22:28
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Proprietor A K Kandpal & Associates
1442 Points Posted on 19 July 2017
@ manaspani....charge chat/sgst...as place of supply is in Karnataka.....even if your customer demands invoice at usa or even at Mars...
7 Reply
On 19 July 2017 at 22:29
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"Do the Right Thing...!!!"
128147 Points Posted on 19 July 2017
Dear Sir.,
I said above the same. He ll be issue CGST / SGST invoice.
Also i said in problems of IGST invoice that's all....
463 Reply
On 19 July 2017 at 22:32
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finance mgr
16 Points Posted on 19 July 2017
sir thanks for your reply . can I have your feedback when this is done at the instruction of principal location of principal in different state billing will be done on principal is that IGST is OK for this type of transaction
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On 19 July 2017 at 22:34
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Proprietor A K Kandpal & Associates
1442 Points Posted on 19 July 2017
@ manaspani....I quite not understood this problem....but I will tell you basic rule......when you raise bill to anybody just forget where he is registered........just see where is the place of supply of service....this is given in section 12 of igst act.....if the place of supply is in your state than charge cgst/sgst, otherwise charge igst.....
7 Reply
On 19 July 2017 at 22:46
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Proprietor A K Kandpal & Associates
1442 Points Posted on 19 July 2017
@ rajapm.....you said something about that if scruitny happens then it will be problem.....what problem are you referring to??
7 Reply
On 19 July 2017 at 22:49
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"Do the Right Thing...!!!"
128147 Points Posted on 19 July 2017
The supplier is Karnataka and the Supply is alsoKarnataka also customer branch in Karnataka. But, Supplier want bill in his TN address.
In case the supplier ll be issue IGST invoice for his customer satisfaction.
Then in future any checking by GST AO. At the time any documents found the transaction based worksheets, Consumable bills and etc., for the work base. The AO ll be charge penalty and some other charges., So, I said it's in future problems
463 Reply
On 19 July 2017 at 23:00
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Proprietor A K Kandpal & Associates
1442 Points Posted on 19 July 2017
but there is no need to charge gst....even consumer will not ask him to charge gst.....the process will be as follow.........supplier issue bill to tn ho and charge cgst/sgst....now tn ho will have to register itself as isd....now he can transfer this credit to his Karnataka branch as igst....hence Karnataka branch will be able to take itc credit......for detail read section 20 and 49(5) and rule 39 of igst
7 Reply
On 19 July 2017 at 23:57
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64 Points Posted on 20 July 2017
Place of supply matters in this case. The place of supply is Karnataka. Since both supplier and recipient are registered in Karnataka, it'll be an intrastate supply and accordingly CGST & SGST will be levied.
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On 20 July 2017 at 00:08
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64 Points Posted on 20 July 2017
Tax invoice may be issued to Tamil Nadu Office but the place is supply is to be mentioned as Karnataka in this invoice giving the Karnataka
Gst Number of the recipient.
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On 20 July 2017 at 00:13
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Proprietor A K Kandpal & Associates
1442 Points Posted on 20 July 2017
@ avinash...may you refer me the section or rule which refers that gstin of tn branch of customer is necessary?
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On 20 July 2017 at 00:15
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Management Trainee
57 Points Posted on 20 July 2017

Sir,

In case of Man power supply Service (security agency), registration will be only in a single State and they will be supplying security services in various states. In those cases what will be the Tax to be charged?

If the answer is IGST then waht is the relevance of Place of Supply?

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On 20 July 2017 at 16:37
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Management Trainee
57 Points Posted on 20 July 2017

Sir,

In case of Man power supply Service (security agency), registration will be only in a single State and they will be supplying security services in various states. In those cases what will be the Tax to be charged?

If the answer is IGST then waht is the relevance of Place of Supply?

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On 20 July 2017 at 16:38
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finance mgr
16 Points Posted on 20 July 2017
place of supply of service will be each location where service provided .
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On 20 July 2017 at 18:35


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