Dear sir,
I'm having firm oh HVAC in Mumbai and we are taking projects which consist supply and installation both part of work. suppose my project site running in Delhi where I have purchase some material and installed and I inform to supplier that billing address should be Mumbai and shipping address will be Delhi itself so in that case what will be place of supply and what GST to be charged (C & S or I GST ) ???
plz reply
regards
Samir Shaikh.
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query about place of supply and gst applicability
Replies (4)
IGST has to be charged
As per Section 22 Of The ACT Reads As 'Every Supplier Shall Be Liable To Be Registered Under This Act In The State Or Union Territory, Other Than Special Category States, From WHERR HE MAKES A Taxable Supply Of Goods Or Services Or Both,
PLEASE NOTE above From WHERE....MEANS WHERE HE IS REGISTERED"
So If Company Is Executing Any Works Contract Outside The State, Then It Shall Be Treated As Interstate Supply And Therefore IGST Shall Be Applicable (As per Section 10 IGST Act)
Note : BUT You must not have any fixed Establishment In Delhi
PLEASE NOTE above From WHERE....MEANS WHERE HE IS REGISTERED"
So If Company Is Executing Any Works Contract Outside The State, Then It Shall Be Treated As Interstate Supply And Therefore IGST Shall Be Applicable (As per Section 10 IGST Act)
Note : BUT You must not have any fixed Establishment In Delhi
is this also applicable for other state like MP Bangalore etc
YES OFFCOURSE....
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