place of supply, Goods and Services Tax - GST

[mahima arora]

ONE PARTY IS PROVIDING CRANE SERVICE SUPPLIER IS REGISTRED IN HARYANA AND RECIPENT IS REGISTERED IN MAHARASTRA AND THE SERVICE PROVIDIDE AT HARYANA THEN WHAT WILL APPLICABLE IGST OR CGST AND SGST

SEC 12 OF IGST WHICH CLAUSE IS APPLICABLE IN THIS SITUATION

Posts / Replies

[Amit Agrawal]

To add to my last post:

To understand complexities involved even better, take a hypothetical scenario where civil-services provided by registered suppler of Maharashtra (but undertaken in state of Haryana) is exempted from GST for any reason while crane-services - supplied (& consumed in Haryana) by the supplier registered in Haryana to recipient registered person of Maharashtra - is not exempted.

[Alkesh Jani]

Shri Kasturiji Sir, Shri Amitji and all participants,

My heartly thanks to all of you, Shri Kasturiji Sir, taught me that we lay foundation and it is the querist to choose the path.

Thanks to all once again.

With regards,

[GST MADURAI]

In this case ultimate revenue should go to Haryana state as the place of ultimate supply is Haryan. As the Supplier from Maharashtra will avail the credit for the input service provided by the crane operator. Now there are two methods:-

(i) the supplier from Maharashtra may take registration in Haryana.

(ii) He may ask the crane operator to issue to invoice in his principle place of business with IGST, and he will avail the credit, further he can issue the invoice in the name of actual recipients with levying the IGST and here he can set off the liability.