Hemanshu Bakshi (77 Points)
28 December 2018If Placr of service/supply is in different state and the billing address is different state in that case which tax should we charge igst or sgst & cgst?
please advise.
RAJA P M
("Do the Right Thing...!!!")
(128091 Points)
Replied 28 December 2018
ACA Sarita Laddha
(Practicing CA)
(1225 Points)
Replied 28 December 2018
Hemanshu Bakshi
(77 Points)
Replied 28 December 2018
CA Roopa Nayak
(Specialized in Indirect Taxes)
(6621 Points)
Replied 28 December 2018
When location of supplier and place of supply are in different states then IGST to be charged What is the nature of the supply-goods or services plz give details to give complete clarity
Hemanshu Bakshi
(77 Points)
Replied 28 December 2018
Aman Kumar
(Accounts Executive)
(744 Points)
Replied 28 December 2018
Different State then charge IGST ,
Hemanshu Bakshi
(77 Points)
Replied 28 December 2018
ACA Sarita Laddha
(Practicing CA)
(1225 Points)
Replied 28 December 2018
your question is not yet clear.
As per your case, I am framing 2 scenario:
Mr A is registed in one state and went for exihibition in other state and exhibition centre is about to raise bill for rent of stall in exhibition as the registered address of Mr. A.
or
Mr A has booked stall. Mr. B want to purchase something from stall and adress of Mr. B is in a state other than the state in which exhbition happened.
Kindly clear which one is your case.
Accordingly will reply.
ACA Sarita Laddha
(Practicing CA)
(1225 Points)
Replied 28 December 2018
This will be Intra state supply and CGST & SGST will be charged because its renting of immovable property and incase of immovable property, place of supply is the location of that immovable property. Hoewever, input of SGST will not be available but input of CGST can be taken against output CGST.
CA Roopa Nayak
(Specialized in Indirect Taxes)
(6621 Points)
Replied 01 January 2019
CAclubindia
