Supply of services

[Asked by Guest]

ABC &Co., is a CA firm having branches in major cities like Banglore,Chennai,Hyderabad etc., while providing service to one client ( Client place is in Chennai ) the partner of banglore branch is given services with chennai branch partners.

Now they have to raise bill from which place?

Case 2 : If the partner of banglore branch alone given services to chennai client then what is the situation?

please clarify my doubt.

Thanks in advance.

AI Summary

Inter-state supply: provider branch must raise invoice with IGST; recipient pays and claims input tax credit.
Branches of a multi state firm are distinct persons and require separate state registrations. A branch supplying services to a client in another State must issue the invoice and treat the transaction as an inter state supply, levying IGST. The recipient is liable to pay the tax and may claim input tax credit. Presence or assistance of a local branch does not change this treatment.