Place of supply, Goods and Services Tax - GST

[vignesh VSACCOUNTOPRIVATELIMITED]

Sorry sir. Previous query not correctly posted. my client is in Coimbatore, Tamilnadu registered only in tamilnadu he provides internet services (Telecommunication- leased line (Eg-ACT internet)) he provides services to a company in coimbatore (branch office- no GSTN) whose H.O is in Delhi. sir ! My Client is asked to raise IGST bill by the client company in H.O address. is this correct.can he raise IGST or CGST+SGST ?

Posts / Replies

[KASTURI SETHI]

If the nature of supply of services is covered under Section 12 (11) (a) of IGST Act, place of supply is Coimbatore. CGST + SGST is applicable.

If covered under Section 12 (11) (b) of IGST Act IGST is applicable.

In the second situation, billing address of H.O. at Delhi is relevant.

[Ganeshan Kalyani]

I agree with the views of Sri Kasturi Sir.