Hi, we have recd booth construction service(exhibition, events, conversation
service) in Bangladesh, but service provider and receiver are both from India,pls examine the gst applicability
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11 Replies
Pankaj Rawat
(GST Practitioner)
(55052 Points)
Replied 01 August 2019
As per Section 13(5) & 13(4) of IGST , POS will be the location of exhibition or construction services provided , Hence It's not a supply , No GST Applicable
Anshul Jain
(Professional)
(190 Points)
Replied 01 August 2019
| Originally posted by : Pankaj Rawat | ||
 |
As per Section 13(5) & 13(4) of IGST , POS will be the location of exhibition or construction services provided , Hence It's not a supply , No GST Applicable |  |
Sir,
With due respect, since both the parties are located in India, the provisions of Section 12 of the IGST Act will be applicable and not Section 13.
Pankaj Rawat
(GST Practitioner)
(55052 Points)
Replied 01 August 2019
ANSHUL JAIN
SERVICES ARE NOT BEING PROVIDED IN TAXABLE TERRITORY, HENCE SECTION 13 WILL APPLICABLE , & AS ABOVE I REPLIED THERE WILL BE NO GST LEVIABLE
Anshul Jain
(Professional)
(190 Points)
Replied 01 August 2019
| Originally posted by : Pankaj Rawat | ||
|
ANSHUL JAIN |
|
Sir,
Please refer to the title of the two provisions. The fact that need to be considered is the location of the supplier and recipient. The titles are reproduced below for your reference:
SECTION 12. Place of supply of services where location of supplier and recipient is in
SECTION 13. Place of supply of services where location of supplier or location of recipient is outside India.
According to my views, Section 13 is to be referred only when either party is outside India.
Pankaj Rawat
(GST Practitioner)
(55052 Points)
Replied 01 August 2019
ITS GENERAL PROVISION APPLICABLE ONLY WHEN SPECIFIC PROVISION 13(4)(5) IS NOT APPLICABLE, & HERE THE SERVICE IS PROVIDED BUT NOT IN TAXABLE TERRITORY, HENCE THERE WILL BE NO GST.
Ronit
(article)
(40 Points)
Replied 01 August 2019
Mr.pankaj how you classify that sec 13 is specific provision
Pankaj Rawat
(GST Practitioner)
(55052 Points)
Replied 01 August 2019
Mr. Ronit
Ian not saying that Section 13 is specific Provision ...
General Rule Section 13(2) Specific Rule Section 13(3) to 13(13) General Rule Section 13(2) of IGST Act, 2017:- Wherein either location of the supplier or location of recipient of service is outside India is as follows: The default provision states that POS in such cases would be location of recipient of services. If location of recipient is not available in ordinary course of business, then POS would be location of supplier of services. Specific Rule Section 13(3) to 13 (13) of IGST Act,
So if condition which do not fall under 13(3) to 13(13) , the general provisions 13(2) will Applicable.
Kindly Read the section carefully
Ian not saying that Section 13 is specific Provision ...
General Rule Section 13(2) Specific Rule Section 13(3) to 13(13) General Rule Section 13(2) of IGST Act, 2017:- Wherein either location of the supplier or location of recipient of service is outside India is as follows: The default provision states that POS in such cases would be location of recipient of services. If location of recipient is not available in ordinary course of business, then POS would be location of supplier of services. Specific Rule Section 13(3) to 13 (13) of IGST Act,
So if condition which do not fall under 13(3) to 13(13) , the general provisions 13(2) will Applicable.
Kindly Read the section carefully
Anshul Jain
(Professional)
(190 Points)
Replied 02 August 2019
| Originally posted by : Pankaj Rawat | ||
|
ITS GENERAL PROVISION APPLICABLE ONLY WHEN SPECIFIC PROVISION 13(4)(5) IS NOT APPLICABLE, & HERE THE SERVICE IS PROVIDED BUT NOT IN TAXABLE TERRITORY, HENCE THERE WILL BE NO GST. | |
Sir,
In the given facts, Section13 is not applicable at all. As you mentioned, it is applicable only when either party is outside India. In the present case, both the parties are in India. I fail to understand the applicability of Section 13 in the present case.
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