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Place of supply under RCM
In case of publisher registered in U. P. , gst is payable on RCM for royalty on behalf of Authors, in that case what would be the place of supply for unregistered suppliers ( authors) who resides in other state ( other than U. P) , whether we need to charge (CGST+ SGST) or IGST .....
Replies (2)
It's general rule of Invoice & payment voucher will be applicable.
The Applicability of IGST or CGST/SGST will according to the address & state code mentioned in term of rule 52 payment voucher & Rule 46 Tax Invoice
Hence if the state mentioned in Payment voucher other than the location of Recepeint then IGST will be applicable , else CGST/SGST Applicable
The Applicability of IGST or CGST/SGST will according to the address & state code mentioned in term of rule 52 payment voucher & Rule 46 Tax Invoice
Hence if the state mentioned in Payment voucher other than the location of Recepeint then IGST will be applicable , else CGST/SGST Applicable
It would be IGST (interstate transaction - based on the location of supplier and receipient)
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