Place of Supply - Service

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..... Place of Supply - Service
Query (Issue) Started By: - KUMAR Narasimhan Dated:- 10-12-2021 Last Reply Date:- 13-12-2021 Goods and Services Tax - GST
Got 10 Replies
GST
Dear Sir / Madam, Mr A is a registered person in GST and did the Mould Design support from Chennai to Hyderabad. Mr B from Hyderabad is also a GST registered person. Please clarify what tax rate to be charged in this c .....

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..... ase? Mr A did the Mould Design in chennai and sent the information through email to Mr B. Reply By Shilpi Jain: The Reply: If its a mould design and not a job work then rate of tax is 18%. So if no goods of the hyd party is given to the chennai registered person to work on, it will not be a job work Reply By KUMAR Narasimhan: The Reply: Dear Mam, Thank you for the information! Please clar .....

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..... ify whether it's C+S or IGST. MR A does all the services in Chennai related to Mould design and sent the drawing through email to Mr B. Reply By Ganeshan Kalyani: The Reply: Sir, in my view it is IGST. Reply By Shilpi Jain: The Reply: Yes as per 12(2) of IGST Act it would be igst. Why is this doubt though? This is not a case of developing the mould and sale or job work right? Reply By KA .....

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..... STURI SETHI: The Reply: I think the querist is in a quandary because it is inter-state online supply rather than physical supply. Reply By KUMAR Narasimhan: The Reply: Dear Sir / Madam, As said by Mr Kasturi ji the confusion for me is the service is done by Mr A at Chennai and it is supplied through email to Mr B. The Actual service is done at Chennai, so my question whether to treat the servi .....

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..... ce as C+S or IGST Reply By KASTURI SETHI: The Reply: IGST is applicable. Reply By Ganeshan Kalyani: The Reply: The location to supplier is Tamil Nadu and recipient is in Telangana. Two different states, so IGST. Reply By KASTURI SETHI: The Reply: Yes. Also invoiced outside State. Reply By KASTURI SETHI: The Reply: Service supplied to B at Hyderabad and consideration accounted for in the b .....

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..... ooks of accounts (statutory records) at Hyderabad and invoice addressed to B at Hyderabad. Hence IGST, it being inter-State supply.
Discussion Forum - Knowledge Sharing .....

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