Go Ad-Free on CAclubindia with Daily Mobile Updates. Subscribe Now!

Applicability of gst

Nagarjun (Chartered Accountant - Job) (62 Points)

23 October 2017

Dear Team,

Our Company is registered in Hyderabad, Telangana. We provide Ground support services at Hyderabad Airport.

Charter flights comes to Hyderabad and obtain our company services and gets departed from Hyderabad. Shall we levy CGST & SGST or IGST on such charges.

Reply
Follow
Share

6 Replies

Muralidharan Rajalingam (209 Points)
Replied 23 October 2017

It depends on who is the BUYER of your service. If the BUYER is located in TELANGANA then CGST SGST. IF the Buyer is from other state then IGST

Upgrade to CAclubindia Pro. Subscribe Now!

Muralidharan Rajalingam (209 Points)
Replied 23 October 2017

Meaning to whom you raise your bill

Nagarjun (Chartered Accountant - Job) (62 Points)
Replied 24 October 2017

Thank you.

Service receivers are coming from different states and we provide them services in Hyderabad.

Muralidharan Rajalingam (209 Points)
Replied 24 October 2017

You have to levy IGST with their addresses outside the state.

Nagarjun (Chartered Accountant - Job) (62 Points)
Replied 24 October 2017

Ok.

Any relevance to Place of service viz., in GSTR-1 the invoices raised with IGST are showing as error stating based on place of supply "Telangana" we cannot levy IGST. Please clarify how can i file GSTR-1.