testing invoice

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how to determine the place of service in the following illustration?
example:1.service provider is in karnataka and service receipient is in other than karnataka whereas actual service done in the place of service provider (karnataka).

AND

2.service provider has to raise the bill with IGST or CGST&SGST?
Replies (1)
He has to raise bill with CGST and SGST but not IGST because Place of Supply is important irrespective of receivers presence in that state


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