TMI BlogPlace of Supply - ServiceX X X X Extracts X X X X X X X X Extracts X X X X ..... 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. - Reply By Shilpi Jain - The Reply = If its a mould design and not a job work then ra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... te 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 - Reply By KUMAR Narasimhan - The Reply = 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. - Reply By Ganeshan Kalyani ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... - The Reply = Sir, in my view it is IGST. - Reply By Shilpi Jain - The Reply = 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? - Reply By KASTURI SETHI - The Reply = I think the querist is in a quandary because it is inter-state online supply rather than physical supply. - Reply By KUMA ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... R Narasimhan - The Reply = 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 - Reply By KASTURI SETHI - The Reply = IGST is applicable. - Reply By Ganeshan Kalyani - The Reply = The location to sup ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... plier is Tamil Nadu and recipient is in Telangana. Two different states, so IGST. - Reply By KASTURI SETHI - The Reply = Yes. Also invoiced outside State. - Reply By KASTURI SETHI - The Reply = 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... supply. - Place of Supply - Service - Query Started By: - KUMAR Narasimhan Dated:- 10-12-2021 Goods and Services Tax - GST - Got 10 Replies - 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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