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Place of supply query

20 May 2018

If service provider and service Receiver are registered in same state,
but service is provided in another state,
now i have to raise invoice with cgst nd sgst or with igst, please guide me

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14 Replies

Vinod Babu (24191 Points)
Replied 20 May 2018

If the service provider is in another state, then igst is applicable.

1 Like

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Vinay Vallalatla (134 Points)
Replied 20 May 2018

Even In the invoice both service Receiver and service provider Gst numbers belonging same state we have raise invoice with IGST ?

Vinod Babu (24191 Points)
Replied 20 May 2018

No. If both of them are in the same state then raise invoice with cgst and sgst.

Jatin (Accountant) (3479 Points)
Replied 20 May 2018

Yes, you should charge IGST in invoice due to place of supply is in another state

Vinay Vallalatla (134 Points)
Replied 20 May 2018

please suggest final answer

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Jatin (Accountant) (3479 Points)
Replied 20 May 2018

IGST......

Pankaj Rawat (GST Practitioner) (55047 Points)
Replied 20 May 2018

As per section 12(7) IGST Act

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

In your case CGST /SGST will be charged

Vinay Vallalatla (134 Points)
Replied 20 May 2018

Thanks for quick response

Vinod Babu (24191 Points)
Replied 20 May 2018

Yes... I agree with pankaj sir.

Pankaj Rawat (GST Practitioner) (55047 Points)
Replied 20 May 2018

You are Welcome

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bhanu gupta (39 Points)
Replied 20 May 2018

VINAY which kind of service you are providing.
Because according to section 12 if the service are cover under section 12 (3) to 12 (14) then place of supply will be according to that section otherwise section 12 (2) apply.

so kindly tell us the nature of you service.

2 Like

Vinay Vallalatla (134 Points)
Replied 20 May 2018

acting services

bhanu gupta (39 Points)
Replied 20 May 2018

Which kind of acting service you are providing
whether performing the dance or
organisation a dance event
admission to a dance event.

Pankaj Rawat (GST Practitioner) (55047 Points)
Replied 20 May 2018

you have to read both the subclause 2, & 7 of section 12 IGST Act

As Both Supplier & recepient are registered in same state But the services provided in another state, now question arise what kind of services that provided in a state , where both supplier & recepient is not registered

As per the section 12(7)

POS is place of event if the Recepient is not registerd. & As per the Query the Recepient is registered , so POS will be Recepient place.