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Type of GST applicable
If a company provides services within India (no specific state in India) but for rendering such services it raise invoice outside India, then what shall be the Place of supply and which GST shall be applicable i.e., IGST @ 18% or CGST @ 9% and SGST @ 9% ??
Replies (6)
At which address bill is raised is important
CGST and IGST is applicable because the actual service is rendered in India and I assume in the same state.
*CGST and SGST
Sir the bill is raised at the address of USA
The supplier and the recipient of the services are in India. Therefore, the place of supply is either ;
1. The location of the registered recipient of service OR
2. In case place of supply cannot be determined with regard to 1 above, the location of the unregistered recipient or
3. In case the place of supply cannot be determined with respect to 1 and 2 above, the location of the supplier.
However, there are certain exceptions to the above general principle which are service specific or linked to the location of immovable property. The fact of payment by way of invoice raised abroad has no effect on the place of supply.
The actual service is provided in India and hence CGST and SGST.
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