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Type of GST applicable

22 September 2017

If a company provides services within India (no specific state in India) but for rendering such services it raise invoice outside India, then what shall be the Place of supply and which GST shall be applicable i.e., IGST @ 18% or CGST @ 9% and SGST @ 9% ??

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6 Replies

Dhaval Ramesh Gala (Article) (177 Points)
Replied 22 September 2017

At which address bill is raised is important

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Jeet Vachharajani (Student) (417 Points)
Replied 22 September 2017

CGST and IGST is applicable because the actual service is rendered in India and I assume in the same state.

Jeet Vachharajani (Student) (417 Points)
Replied 22 September 2017

*CGST and SGST

Ashish Bansal (19 Points)
Replied 23 September 2017

Sir the bill is raised at the address of USA

RAMESH KUMAR SINGLA (PROFESSIONAL) (1777 Points)
Replied 23 September 2017

The supplier and the recipient of the services are in India. Therefore, the place of supply is either ;

1. The location of the registered recipient of service OR

2. In case place of supply cannot be determined with regard to 1 above, the location of the unregistered recipient or

3. In case the place of supply cannot be determined with respect to 1 and 2 above, the location of the supplier.

However, there are certain exceptions to the above general principle which are service specific or linked to the location of immovable property. The fact of payment by way of invoice raised abroad has no effect on the place of supply.