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Taxation of Service

SUSHANT KUMAR (Employed) (258 Points)

15 February 2018

The service provider provides service to a taxable person within the state. The service receiver is registered in other state. My question is that whether IGST shall be levied or CGST SGST shall be levied as service has been received within the state of service provider.

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5 Replies

RAMESH KUMAR SINGLA (PROFESSIONAL) (1777 Points)
Replied 15 February 2018

Legally, the location of the recipient is in the state where he is registered unless he has a fixed establishement in some other state where service has been supplied. From the facts of your case, it is not clear that the recipient has any fixed establishement in your state. In that situation, the place of supply will be the place of business registered. therefore, it would be deemed as inter-state supply and IGST would be applicable.

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SUSHANT KUMAR (Employed) (258 Points)
Replied 15 February 2018

The service provider is providing dry-cleaning service to a particular department of renowned hospital in jharkhand but the company to whom service provider renders his service is registered in the Telangana state from whom the payment is made directly to service provider. The service provider provides his service in jharkhand.

SUSHANT KUMAR (Employed) (258 Points)
Replied 15 February 2018

Hospital has fixed establishment but the company to whom particular department is allotted is Telangana based. Kindly suggest whether to levy IGST or CGST SGST.

SUSHANT KUMAR (Employed) (258 Points)
Replied 15 February 2018

The point of sales is jharkhand although the service receiver is not registered in Jharkhand

SUSHANT KUMAR (Employed) (258 Points)
Replied 15 February 2018

While filling GSTR-1 of September 2017 quarter...I had mentioned in B2B coloumn Gstin of Telangana but point of sales in Jharkhand...Whether I'm right or wrong?? kindly suggest me