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query on igst

Aditi (Job) (205 Points)

27 September 2018

Suppose professional photographer registered in India provides services out of india but recipient is of india only than wht will be the place of supply? N igst will be charged?

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vijay mariyala (Job) (126 Points)
Replied 27 September 2018

case 1) If it is related to an event then sec 12(7), place of supply shall be location of receipt if receipient is registered otherwise place where event is held.

Case2) If it is not related to event then sec 12(2) attracts and place of supply shall be location of receipient if registered otherwise location of supplier.

Finally if location of supplier and place of supply are in different state the IGST attracts.

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