Dear Friends
As per section 2(15) of IGST Act
(15) “location of the supplier of services” means,––
(a) where a supply is made from a place of business for which the registration has been obtained, the location of such place of business;
(b) 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;
(c) where a supply is made from more than one establishment, whether the place of business or fixed establishment, the location of the establishment most directly concerned with the provision of the supply; and
(d) in absence of such places, the location of the usual place of residence of the supplier;
Now my question is a CA (registered in Delhi) goes to Noida (UP) and provides audit service to his client.
Place of supply as per section 12(2) of IGST Act is UP
Location of supplier of service in this case in my opinion as per section 2(15)(b) of IGST Act is Noida as CA is providing services from Noida and not from Delhi.
So since location of supplier of service and place of supply both are in Noida (UP), it is an intra state supply [Section 8(1) of IGST Act]
So CA will have to take a separate registration in UP.
Am i correct in my assessment?
Regards
Shivani
CAclubindia
