TMI BlogPower bank rental service - Place of Supply/ GST Registration / Charging of Tax under which head?X X X X Extracts X X X X X X X X Extracts X X X X ..... We are a new startup firm. We have started a fully automated power bank rental service . The principal place of our business is at Surat. We are duly registered under GST at Surat. We do not have any office in Maharashtra. Our Mobile Application Server is situated in Bangalore. Our nature of business We have imported the customize Power Bank device (portable) along with charger uni ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t (fixed at a terminal). We have installed our devices at footfalls like Cinema Halls, Malls, Food Courts etc. in the state of Maharashtra and Gujarat. We may expand our services in the future to other states also. If any customer is in need of charging a mobile phone, then he may visit any of our nearby terminals and borrow Power Bank by scanning QR code through our mobile app. The customer ma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y drop (return) the Power bank at any of our terminal. We have two plans for our customers:- Hourly Charges (with security deposit refundable) Quarterly / Six Monthly Pack (unlimited use)(non-refundable) We accept payments in online mode through our mobile app only. For more details, you may visit our website: https://plugo.io Our queries:- Do we need to get GST registration u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nder both the states? Please note that we do not have any offices in Maharashtra. So on what basis (documents), we can obtain GST registration in Maharashtra? Our principal place of business is located at Surat. We do not ask for KYC detail or address from customers. We accept payments in online mode through our mobile app only. So we could not locate from which state subscription has arrived. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... In such a situation under which head (CGST SGST or IGST) we have to charge GST? Customers may pick a Power Bank device at one terminal located in one state (say Gujarat) and after completion of use can return the same at other terminal located at other states (say Maharashtra). In such a situation we have to bring back Power Bank devices to its original terminal. What documents do we need ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to keep along with Power Bank when bringing them back to its original terminal (i.e. from Maharashtra to Gujarat)? Do we cover under Electronic Commerce Operator as defined in Sec. 2(45) of the CGST Act, 2017 ? Kindly give detailed and clear opinion along with the reference of relevant sections, rules etc. where ever possible. We will give more details/ explanations if required. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Thanking you. - Power bank rental service - Place of Supply/ GST Registration / Charging of Tax under which head? - Query Started By: - Kishore Soni Dated:- 4-12-2019 Goods and Services Tax - GST - GST - Discussion Forum - Knowledge Sharing, reply post by an expert, personal opinion Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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