Depends on what is being supplied - Goods or Services
Place of Supply IGST vs CGST
Page no : 2
Prathyusha Varma
(ArticleShip)
(393 Points)
Replied 05 June 2021
Please state with respective goods & service. please clarify how it make difference if goods or services
CA. Heet Shah
(Tax Consultant & Practitioner)
(6180 Points)
Replied 07 June 2021
You mean supplier(vendor) and Recipent (Company) both are located in same City Hyderabad whereas the employees of the company provides service in Hyderabad along with Chennai ?
There is no restriction on the employees to provide service The place of supply is determined considering the nature of service. The place of supply shall be the location of recipient usually otherwise the location of supplier. (Unless the service provided is not covered under clause 3 to 14 of section 12 of IGST Act
CA. Heet Shah
(Tax Consultant & Practitioner)
(6180 Points)
Replied 07 June 2021
In case of Goods u need to refer section 7 & 8 of IGST Act . According to which the in case of movable goods the place of supply would be the location where the delivery of goods Terminates. whereas incase of immovable goods the location of such immovable goods
Prathyusha Varma
(ArticleShip)
(393 Points)
Replied 07 June 2021
For few employees supply of goods terminates in supplier state and few in other states ...should supplier give 2 invoices ?
CA. Heet Shah
(Tax Consultant & Practitioner)
(6180 Points)
Replied 07 June 2021
| Originally posted by : Prathyusha Varma | ||
 |
For few employees supply of goods terminates in supplier state and few in other states ...should supplier give 2 invoices ? |  |
Definetly since the ggods are delivered in different states the place of delivery, Place of Supply would change Hence Different invoice will be raised in these case,
Siddharth Kishan Mane
(Tax Consultant)
(283 Points)
Replied 08 June 2021
Subhankarji there is so much confusion and misconception in the Tax system of our country......... Hey Prabhu.
There are so many sections, laws, rules which result in such chaos so created argument b/w u & Ajay. :) :)
Jai Hind.....
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