 
			 
              
                
                CA Practice
                
                   174 Points
                   Joined June 2017
                
               
			  
			  
             
            
             Yes GST is destination based tax means the tax will go to that state govt where the goods and services are finally consumed,but you dont have to worry about that beacuse for this, the above thing will not matter.
You have to apply rules for place of provision of servces in gst
 
So if you are providing any service to a fixed establishment of your client then the place of provision will be his premises
SO if his premises is not in your state then it means that its an inter state transaction. so you have to charge IGST