INTER STATE SUPPLY OF SERVICE

I differ with the answers . The person provides servies in Delhi and not from MP and hence registration to be taken at Delhi and local GST to be paid

this is because;

Location of supplier : location of supplier is where a supply is made from a place other than the place of business for which registration has been obtained, (a fixed establishment elsewhere), the location of such fixed establishment , so Delhi

Location of receipient : Delhi

hence both are delhi and place of supply is location of receipient  , so it is intra state supply of services.

Mr. Sudarshan, I also have this view but i want to take second opinion thats why i post this issue here Thanks Every one....

• Subject to the provisions of section 12, supply of services, where the location ofthe supplier and the place of supply are in––
• a) two different States;
• b) two different Union territories; or
• c) a State and a Union territory,
• shall be treated as a supply of services in the course of inter-State trade or commerce

in this case , no doubt place of supply is Delhi (assuming registered place of customer) but location of supplier is not MP  as the services are provided in Delhi where the supplier has no registration so fixed establishment rule will apply , location of supplier is also Delhi and hence intra state service.

If we consider the location of supplier on the basis of fixed establishment, how can delhi be a fixed establishment..??

That's what am saying..IGST will be applicable.

Location of supllier (M.P) and place of supply is (Delhi).