Reverse Charge Mechanism in GST- Cross Border Transaction - GST Ready Reckoner - GST

Reverse Charge Mechanism in GST- Cross Border Transaction Cross border transaction Inter-state transaction- Whether IGST Payable or CGST and SGST/UTGST payable under RCM? In case of Services defined in section 9(3), 9(4) and 9(5) CGST Act 2017 and 5(3), 5(4) and 5(5) of IGST Act 2017 , like GTA Services, Advocate Services, Author, Director etc. in case of Inter- State transaction- RCM applies u/s 5(3), 5(4) and 5(5) of IGST Act 2017 in case of Intra- State transaction- RCM applies u/s 9(3), 9(4) and 9(5) CGST Act 2017 Important point to be consider while applying concept of RCM, when supply of services and recipient of services are in different state. what kind of tax liable to pay IGST or CGST/SGST. if we are considering from the concept of GST, IGST will be payable by the service of recipient under RCM. But, However, it can argued that when services recipient is paying tax under RCM, he enters into shoes of the supplier of service. He becomes deemed supplier then location of services recipient and place of supply is in same state, hence CGST and SGST/UTGST should apply. Example: - Supposed, XYZ is real state company, registered in Delhi, have running a construction project in Ghaziabad (U.P.), Mr. Vivek is a High court lawyer, registered in Delhi. Mr. Vivek provide legal services regarding property held in Ghaziabad. Now Question is ZYZ company paid CGST /SGST or IGST on services received by advocate Mr. Vivek In that case, XYZ company liable to GST under reverse charge, but asper sec.13(3) of IGST place of supply will be Ghaziabad(U.P.) in case of immovable property. Services receiver and supplier both registered in Delhi. XYZ company liable to pay IGST on services received from Mr. vivek (advocate), because place of supply is decided livable of CGST/SGST or IGST.