In which state GST will be applicable for Inspection of material by a Industrial Inspection agency in various states under a Purchase Order.
E.g. Contracting office of Inspection agency : Delhi, Contract office of client : Mumbai and Inspection conducted in states Delhi, Maharatra, Gujrat, Uttar pradesh and J&K under a single contract between Inspection Agency and their Client.
The location in the case of supplier in this case is mumbai ( maharastra) the place of supply is set out in sect. 12. It appears that this service is not covered in any of the clauses 12(3) to 12(14) therefore it would fall in 12(2) which sets out that supply to regd person would be the location of such person. Therefore for inspection in Maharastra- intra state gst. Outside IGST from maharastra.
Gupta Sachdeva & Co. Chartered Accountants
New Delhi
CA Final
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