04 September 2017
Dear Experts. We are registered dealer in uttar pradesh & have taken contract to repair the machines in our state however service recipient is located in Haryana Hence we will issue invoice to haryana. Pls clarify in this scenario what will be place of supply. in invoice whether IGST or CGST & SGST will be charged.
04 September 2017
Location of Recipient will be basis of determining Place of supply of services i.e. in your case it will be Hariyana & IGST will be applicable (Anticipating that recipient is registered or his address in records is Hariyana)
CAclubindia
