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place of service, Goods and Services Tax - GST

Issue Id: - 118423
Dated: 16-3-2023
By:- nayaz shaik
place of service

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Client having stemcell banking business in multiple states , where the collection and processing of the stemcell will be done in the concerned state. After Processing , for storage purpose , the stem cell will stored in the lab loacted at headoffice ( in one state) of the client. can you please advise me the place of service for levy of gst for the transactions in all the states . Whether i need to levy and pay gst in each state for the transactions relating to each state or i have to levy and pay for all the states in head office only? pls advise.

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Showing Replies 1 to 4 of 4 Records

1 Dated: 18-3-2023
By:- Shilpi Jain

Here the processing of stem cells is done at each State. Each of these offices would be a fixed establishment (sufficient degree of permanence as regards people and structure).

Subsequently, these offices are sending the stem cells to the HO for storing. So there is an element of service between these offices itself which would be a supply under Sch I i.e. services between distinct persons.

So looks like registration and further compliances would be required.

2 Dated: 18-3-2023
By:- Shilpi Jain

The HO issues invoice to the customers right?

You could issue invoice to customer from HO and the other offices can issue invoices to HO for the services of collection and processing of the stem cells.

3 Dated: 18-3-2023
By:- nayaz shaik

The HO issues invoice to the customers right?

No , the client issuing invoices from each state separately.

4 Dated: 21-3-2023
By:- Padmanathan Kollengode

nayaz shaik sir,

Pls elaborate the nature of service rendered by the collection lab, head office and the who is billing customers etc.


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