We are registered in Haryana and are providing technical consultancy service towards Detail Project Report (DPR) in the state of Rajasthan. We hired a sub-consultant based in Haryana to inspect the site and make DPR. Our sub-consultant raised a invoice to us charging IGST and place of supply mentioned Rajasthan. As we are also have to raise invoice to the client (Rajasthan)charging IGST and place of supply mentioned Rajasthan. Now question can we take credit of IGST charged by the sub-consultant as we are not registered in the state of Rajasthan.
20 January 2018
Sec 12 of IGST Act Says., 2. (a) made to a registered person shall be the location of such person; & 3. (a) DIRECTLY in relation to an immovable property, including services provided by architects, interior decorators, surveyors, engineers and other related experts or estate agents, any service provided by way of grant of rights to use immovable property or for carrying out or co-ordination of construction work..
We will consider the word of "DIRECTLY". In case the sub contractor will be take it directly in Rajasthan then he can give IGST bill. But, He will take the job from you (Haryana). So, It will be treat as Intra State Supply...
CAclubindia
