Place of supply

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..... Place of supply
Query (Issue) Started By: - ARUNKUMAR AGRAWAL Dated:- 1-10-2022 Last Reply Date:- 5-10-2022 Goods and Services Tax - GST
Got 4 Replies
GST
1. 'A' is a person in Uttar Pradesh and 'B' is another person registered in Maharashtra. 2. 'B' has a commercial building such as Marriage Hall in Dubai 3. Marriage of the son of 'A' is organized in Lucknow but he wants reception .....

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..... to be held in Dubai in marriage hall of 'B' 4. 'B' accepts request of 'A' and books his marriage hall in Dubai to 'A' for a consideration of Rs. 10,00,000 for one day along with all ancillary services. 5. Reception by 'A' was organized there and Rs. 10,00,000 was paid to 'B' Please answer the following questions is there any tax liability? If there is tax liability who will pay tax and what w .....

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..... ill be amount of tax? What is place of supply of service in this case? Reply By KASTURI SETHI: The Reply: As per Section 12 (3) of IGST Act, it is not export of service despite the status of GST as destination based consumption tax. In this scenario, all conditions of export are not fulfilled.. Place of supply is in India Since B is also registered with the department. B is provider of service .....

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..... and A is the receiver of service. B will collect GST from A and will deposit with the Govt. Reply By KASTURI SETHI: The Reply: In simple words, a person who, de facto, makes payment is service receiver and a person who receives payment is the service provider. Reply By Shilpi Jain: The Reply: In case marriage is organised, the PoS would be location of recipient as per 12(7) of the IGST Act and .....

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..... as per proviso to section 12(3) it will be location of recipient In such scenario, GST liability will exist as IGST. B is the supplier who would be liable to pay the tax. Reply By KASTURI SETHI: The Reply: I agree with Madam Shilpi Jain.
Discussion Forum - Knowledge Sharing .....

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