Question ID :
40591
Whether liable for CGST and SGST OR IGST
A Limited is registered company having registered office at Rajasthan engage in manufacturing. A Ltd. Is registered in Rajasthan and MP under GST law.
Another Company B Ltd (Registered in MP) provides manpower supply service to A Ltd for employees at Rajasthan and MP.
Now Question arises, whether B Ltd should raise GST invoice for manpower supply from MP by charging CGST& SGST OR IGST.
Posted by
Ankit Vijaywargiya
on
Mar 02, 2020
Filed Under
GST
As per section 12(1) and (2) of IGST Act, the place of supply shall be the location of recipient. In this case, B Ltd (registered in MP) providing services to both Rajasthan (location of supply and place of supply are in different states) and MP. Accordingly, B Ltd should raise IGST for Rajasthan and CGST & SGST (location of supply and place of supply are in same state)Invoice for MP.
Posted by
CHANDRASEKHAR GUNDALA on
Mar 02, 2020