AS is a beautician / make up artist based in Mumbai and having GST registration in Mumbai. She has been engaged by a film company in Mumbai by a single contract for a project wherein she will be working for 20 days at the following locations as per the contract :
1) 5 days in Mumbai,
2) 5 days in Delhi, &
3) 10 days in Dubai
She will be paid @ Rs. 25,000 per day + GST.
The location of the supplier of service as well as receipient of service is Mumbai, Maharashtra.
Q1. What will be the place of supply in the above 3 scenarios?
Q2. What GST will be charged in the above 3 scenarios - CGST/SGST or IGST?
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Whether IGST or CGST/SGST to be charged?
Replies (2)
place of performance is the place of supply (if place of performance is outside India, then location of the recipient is the place of supply)
For the services provided at Mumbai - charge CGST/SGST
In other cases - Charge IGST
For the services provided at Mumbai - charge CGST/SGST
In other cases - Charge IGST
For the services provided at Mumbai & Dubai- charge CGST/SGST
Service provided at Delhi - charge IGST
Service provided at Delhi - charge IGST
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