Place of supply under RCM

This discussion clarifies the place of supply rules for Goods and Services Tax (GST) under Reverse Charge Mechanism (RCM) when a publisher registered in Uttar Pradesh pays royalties to authors residing in other states. It explains that the applicability of IGST or CGST/SGST depends on the location of the unregistered supplier (author) versus the recipient (publisher), as indicated on the payment voucher and tax invoice.