Question ID :
40591
Whether liable for CGST and SGST OR IGST
A Limited is registered company having registered office at Rajasthan engage in manufacturing. A Ltd. Is registered in Rajasthan and MP under GST law.
Another Company B Ltd (Registered in MP) provides manpower supply service to A Ltd for employees at Rajasthan and MP.
Now Question arises, whether B Ltd should raise GST invoice for manpower supply from MP by charging CGST& SGST OR IGST.
Posted by
Ankit Vijaywargiya
on
Mar 02, 2020
Filed Under
GST
Answer ID :
80449
As per section 12(1) and (2) of IGST Act, the place of supply shall be the location of recipient. In this case, B Ltd (registered in MP) providing services to both Rajasthan (location of supply and place of supply are in different states) and MP. Accordingly, B Ltd should raise IGST for Rajasthan and CGST & SGST (location of supply and place of supply are in same state)Invoice for MP.
Posted by
CHANDRASEKHAR GUNDALA on
Mar 02, 2020