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2019 (7) TMI 43 - AAR - GSTLiability to pay tax under IGST Act or CGST and SGST? - Nature of supply - interstate or intra-state supply? - services provided to foreign clients i.e. situated outside India and for which the place of supply is in the taxable territory - Place of provision of services - HELD THAT:- Though the location of the recipient is outside India, the services supplied are in respect of goods which are made physically available by the recipient of the services to the supplier of the services for the services to be performed. Thus the provisions of sub-section (3)(a) of Section 13 of IGST Act, 2017 are squarely applicable for the supply in the instant case - Since the ‘place of supply’ is in taxable territory it is clear that the provisions of Section 2(6) of the IGST Act are not fulfilled in this case and therefore their supply cannot be considered as Export of Services as per the GST Law. Since the ‘place of supply’ and the ‘service provider’ are in the same State, CGST and SGST are payable for this transaction. In case it is ruled that IGST is payable, the procedure to be followed for payment of IGST as the GST portal does not permit the payment of IGST where the place of supply is indicated as state of Maharashtra? - HELD THAT:- This question is not answerable as IGST is not applicable.
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