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Place of Supply - Service, Goods and Services Tax - GST

Issue Id: - 117691
Dated: 10-12-2021
By:- KUMAR Narasimhan
Place of Supply - Service

  • Contents

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 case?

Mr A did the Mould Design in chennai and sent the information through email to Mr B.

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Showing Replies 1 to 10 of 10 Records

1 Dated: 11-12-2021
By:- Shilpi Jain

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


2 Dated: 11-12-2021
By:- KUMAR Narasimhan

Dear Mam,

Thank you for the information!

Please clarify 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.


3 Dated: 12-12-2021
By:- Ganeshan Kalyani

Sir, in my view it is IGST.


4 Dated: 12-12-2021
By:- Shilpi Jain

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?


5 Dated: 12-12-2021
By:- KASTURI SETHI

I think the querist is in a quandary because it is inter-state online supply rather than physical supply.


6 Dated: 12-12-2021
By:- KUMAR Narasimhan

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 service as C+S or IGST


7 Dated: 12-12-2021
By:- KASTURI SETHI

IGST is applicable.


8 Dated: 13-12-2021
By:- Ganeshan Kalyani

The location to supplier is Tamil Nadu and recipient is in Telangana. Two different states, so IGST.


9 Dated: 13-12-2021
By:- KASTURI SETHI

Yes. Also invoiced outside State.


10 Dated: 13-12-2021
By:- KASTURI SETHI

Service supplied to B at Hyderabad and consideration accounted for in the books of accounts (statutory records) at Hyderabad and invoice addressed to B at Hyderabad. Hence IGST, it being inter-State supply.


1

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