Place of supply under gstfor specific service

The activity of repair services is not covered under any specifc provisions under place of supply of service. Therefore, the place of supply of service shall be the location of the recipient (defalut provision). 

Location of supplier - M.P

Place of supply i.e. Location of recipient - Haryana

Both are in different states. Hence, IGST has to be charged.

This situation will be covered under the general/residual clause of Section 12 

So if service if provided to a :

1) Registered Person --> POS shall be location of receipient

2) Unregistered Person --> Location of receipient (if address exists on the record) or Location of suppler (in other cases)

As per facts of the case, since the receipient Mr B is registered, POS shall be Haryana and since Location of supplier and POS are different, IGST shall be charged in the invoice. 

But as per GST :-

the goods/services will be taxed at the place where they are consumed and not at the origin. So, the state where they are consumed will have the right to collect GST. 

So as per case service is consumed in M.P.

Though the fundamental concept of GST is consumption based taxation. It fails in many cases, above situation is one among them.