Place of Supply

This query is : Resolved

Dhiraj Singh (Querist)
Follow

05 November 2019 Dear Sir
If the Buyer(A) and Seller(B) both are in same state but the goods deliver to other state where Buyer done his Jobwork(C) then how seller Charge GST in Invoice whether CGST and SGST as Buyer in same state or charge IGST as goods send to Job Work location in other state.
Thank You

PHANEENDRA MALLA

PHANEENDRA MALLA (Expert)
Follow

05 November 2019 Place of supply in GST is destination based concept. In general terms, even if seller and buyer are in one location and service is provided in other location, GST should be based on location of service.

So, as per your query, you should charge IGST in your invoice but not CGST and SGST