Which tax is Applicable

This query is : Resolved

Aparna (Querist)
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21 May 2020 Sir,
Kindly Guide on following transaction

1. I am Register in GUJARAT (State code -24) as a services provider. i have given services to ANDHRA PRADESH (State code -37)for manpower supply of building panting work. when i issue bill which tax is applicable and what is place of supply?

2. I am Register in GUJARAT (State Code -24) as a services provider. I have taken Services from TAMIL NADU (State Code -33) party. they provide me manpower supply services of building panting work to me in ANDHRA PRADESH (State code -37) which TAX & POS applicable when TAMIL NADU (State Code -33 )issue Purchase invoice to me (means GUJARAT)? can I Eligible for ITC?

In above both transaction given the section detail as per which section which tax is applicable

CA CS Chirag

CA CS Chirag (Expert)
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23 May 2020 Under GST, Tax (IGST, CGST & SGST) are based on the ‘’place of supply’’. IGST is levied where transaction is inter-state, and CGST & SGST are levied where the transaction is intra-state.
generally the place of supply for services will be the location of the service recipient (the recipient shall be registered person)