Suppose A is a company in Delhi and the same is organise an event in Punjab at B (event manager) to promote their business, then will B issue invoice to A with CGST/SGST or IGST.
There is the confusion, because place of supply is Local (punjab), but company has GSTIN of Delhi. If B will issue invoice with CGST/SGST then A will be unable to claim ITC. And in GSTR1 B will show sales as B2C instead of B2B.
21 February 2019
The place of supply is the place of event organised, so only CGST & SGST will be levied and if the recipient is not registered in the state in which the event is organised, the he cannot claim SGST levied.
21 February 2019
B of PUNJAB Shall issue invoice with IGST to A of Delhi for providing services to registered person. If there is any admission of tickets etc to event/amusement park only then place of supply can be Punjab. A can very well take the credit.
CAclubindia
