Santosh V. Thakur
(Sr. Accountant)
(187 Points)
Replied 18 July 2017
As per my view, GST based on place of supply of goods/service. In your case, you are recepient of service in different state & supplier of service from different state. As service provided to another state (place of supply), hence IGST applied.
CA. Kuna Mohanty
(Sr. Manager (Finance) MMTC Limited )
(55 Points)
Replied 18 July 2017
If the supplier of goods or services and place of supply of goods and service are located in different state, then IGST is payable. Place of supply is the location of receipant of service. In your case supplier of service and place of supply is different state, hence IGST is applicable.
Landmark Judgments: Important Provisions of the EPF & ESI Act interpreted by the Honorable Supreme Court of India
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