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GST - Highlights / Catch Notes

Home Highlights April 2021 Year 2021 This

Seeking inter-State IGST invoice instead of intra-State ...

Case Laws     GST

April 21, 2021

Seeking inter-State IGST invoice instead of intra-State CGST/SGST invoice - place of supply on cargo handling services - Since the CBIT has already provided its clarification, a direction is now issued to the PPT to comply with the said clarification issued by the CBIT and make amendment with respect to all the Petitioner's invoices from July 2017 onwards incorporating the levy of 18% IGST instead of 9% CGST and 9% SGST in compliance of the provision of the IGST Act. - HC

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