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TMI BlogPOS in case of fixed line broadband service providerX X X X Extracts X X X X X X X X Extracts X X X X ..... POS in case of fixed line broadband service provider X X X X Extracts X X X X X X X X Extracts X X X X ..... er the instruction of C Limited company situated & registered in Maharashtra. What should we charge in the Invoice whether IGST or CGST&SGST? Reply By CASUNIL BHANSALI: The Reply: Hey Bhavesh As per Section 8(2) of IGST Act 2017 in case of supply of services where the location of the supplier and the place of supply of services are in the same State or same Union territory shall be treated as i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntra-State supply. Further, for determining the Place of Supply in case of Fixed - Line Broadband Services the place of supply is determined as per section 12(11) of IGST Act 2017. Extract of the section is as below- The place of supply of telecommunication services including data transfer, broadcasting, cable and direct to home television services to any person shall,- (a) in case of service ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s by way of fixed telecommunication line, leased circuits, internet leased circuit, cable or dish antenna, be the location where the telecommunication line, leased circuit or cable connection or dish antenna is installed for receipt of services; Therefore, in the current scenario the supply is Intra State Supply. Hence, CGST and SGST should be charged as State of Supplier and Place of Supplier is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the same State. Reply By Bhavesh Patel: The Reply: Thank You CA Sunil Sir, for your valuable reply. But, sir Section 16(2)(b) is confusing me, a deeming provision is present as an Explanation to section 16(2)(b) vide which the registered person is deemed to have received the goods where the goods are delivered by the supplier to a recipient or any other person on the direction of the said r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... egistered person. It is now amended to provide this deeming fiction in the case of services as well. With this reference can we charge IGST to C Limited? Reply By KASTURI SETHI: The Reply: Dear Querist, (i) Who is providing service to whom ? That is crucial here. De facto, B is service receiver. The role of C is of intermediary nature. (ii) Hence CGST and SGST applicable. (iii) Sub-section 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 6(2) (b) is not hindrance here. (iv) Naturally B will take ITC on receipt of service. Thus the condition of sub-section (b) will be fulfilled/qualified. Reply By Shilpi Jain: The Reply: A will bill C with CGST and SGST of Kerala. C is deemed to have received service though, since he is in Kerala , taking credit of an invoice with PoS of a different State will become an issue. ITC may not be av ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ailable.
Could consider billing to B only and C can claim his margin as commission from A. Though this will expose C's margins. X X X X Extracts X X X X X X X X Extracts X X X X
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