TMI BlogPlace of supplyX X X X Extracts X X X X X X X X Extracts X X X X ..... Persons from XYZ(Singapore) are coming to India for work and staying in a Hotel of PQR (India). PQR will be issuing invoice in the name of XYZ(Singapore). 1) Is XYZ liable to pay GST on the amount ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... charged? 2) If yes, whether IGST or CGST + SGST? 3) Which are the relevant provisions under IGST Act , Section 12(3) or Section 13(4) ? - Reply By KASTURI SETHI - The Reply = In my view, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... place of supply is Section 13 (4) of IGST Act . - Reply By Ganeshan Kalyani - The Reply = Service provider and service receiver both are in same state in case of hotel stay service. In common un ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... derstanding, the service provider and service receiver has to be in the same place where immovable property I.e. hotel is situated. Hotel cannot bill to a pllace from where the person arrived. Hence, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... CGST + SGST would be applicable. - Reply By HariKishan Bhonagiri - The Reply = In my view 13(4) - Place of supply - Query Started By: - Kaustubh Karandikar Dated:- 8-1-2020 Goods and Services ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Tax - GST - Got 3 Replies - GST - Discussion Forum - Knowledge Sharing, reply post by an expert, personal opinion Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... - 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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