Home Forum Goods and Services Tax - GST Month 7 2023 2023 (7) This
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Place of Supply - Goods and Services Tax - GSTExtract XYZ (Maharashtra) had received the consultancy services from PQR (an advocate from Delhi). PQR is registered with GST but for this particular service PQR had not charged GST since payable by XYZ under reverse charge. XYZ while paying GST under reverse charge on the same need to pay CGST + SGST or IGST? In my view, this will fall under Section 12(2)(a) of IGST Act i.e. the place of supply of services, except the services specified in sub-sections (3) to (14), made to a registered person shall be the location of such person. Therefore, XYZ will be required to pay IGST under reverse charge. Views of the experts please.
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