Type of tax payable, Goods and Services Tax - GST

[Kaustubh Karandikar]

XYZ, UK exported the goods to a customer in West Bengal. Subsequently, some repair was required to be carried out on these goods. On the instructions of XYZ, PQR, Maharashtra had carried out these repairs at West Bengal and amount for the same was recovered from XYZ.

1) PQR will be required to pay IGST since PQR is in Maharashtra and services are performed in West Bengal.

2) But if service are performed in Maharashtra, PQR to pay CGST+ SGST. Kindly confirm.

Posts / Replies

[UDAYA CHANDRAN]

The place of supply is the location of the recipient in this case. Since, the supplier and the recipient are located in different states, IGST shall be levied, irrespective of the place where the services are performed.

[DR.MARIAPPAN GOVINDARAJAN]

In my view also IGST is payable.