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Place of supply

Manoj Kumar (Accountant) (108 Points)

19 December 2018

Registered person in stateA who is producer of movie. He went to StateB for shooting purpose. He received service like computer graphics equipments etc from a Registered person in StateB. Place of supply for supplier is StateA or StateB. How Registered person in stateA eligible for ITC. Pls confirm.

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6 Replies

Kamal Jain (Student CA Final ) (111 Points)
Replied 19 December 2018

Place of registered person i.e. state B as it comes in general category.

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Manoj Kumar (Accountant) (108 Points)
Replied 19 December 2018

what about ITC for Receipant

Kamal Jain (Student CA Final ) (111 Points)
Replied 19 December 2018

IGST will be leviable and can be claim appropriately.

Manoj Kumar (Accountant) (108 Points)
Replied 19 December 2018

When place of supply is StateB how can IGST Leviable

Kamal Jain (Student CA Final ) (111 Points)
Replied 19 December 2018

place of supply is State A as registered person's place and supplier is located in State B , therefore IGST will be leviable.

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Pankaj Rawat (GST Practitioner) (55047 Points)
Replied 19 December 2018

As per Section 12(2) IGST Act

If the recipient is a registered person then the place of supply would be the location of Recipient

Supplier in state B will be Bill To at the address of State A & the Ship to at State B

Hence he will charge IGST