Which gst applicable in services

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Sir which GST is applicable when service provider has other state registration but they provide service in another state and service provider use all resources for providing output service from later state. For example- Our transporter has west bengal GST registration but he provide GTA service in odisha that is goods movement within odisha, the vehicle used for transportation has odisha registration and they don't have any branch/office in odisha, in this case wether CGST+SGST or IGST applicable.
Replies (2)
sgst + igst applicable
Mr. Subhash chandra chhotaray,

Here Location of Supplier of Service(Transporter) is West Bengal as they do not have a place of business/fixed establishment in Odisha.

Location of Recipient of Service will be your Location for which you obtained registration.

Place of Supply will be the Location of Recipient of Service.

So, if your Location is in West Bengal then 'CGST and SGST' will apply, if not then IGST will apply.


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