PLACE FOR RCM, Goods and Services Tax - GST

[SAFETAB LIFESCIENCE]

Dear Experts,

We have participated an event for business promotion at Maharastra (27). Our GST registration is in Puducherry(34) only. They provided stall for us.

The Service provider has raised GST bill without GST and informed us, we(STATE 34), have to pay GST under RCM and take credit of ITC.

His Bill says,

1. Description of Services - Sponsorship Services & Brand Promotion Service

2. Nature of Service - Session Partner

3. SAC - 998397

4. Place of Supply - Puducherry (34)

5. Location of the Event - Maharastra (27)

Now, we (State 34) are going to pay GST under RCM and take credit of ITC.

Whether we have to pay IGST 18% or CGST 9% + SGST 9%

Please clarify immediately by any one. Tomorrow, we have to pay Tax

Posts / Replies

[Praveen Nair]

Hi,

In your case, the place of supply of services is the location of the service recipient. Hence a Interstate supply.

At your location 34, IGST is payable under RCM.