PLACE FOR RCM

[SAFETAB LIFESCIENCE]

Dear Experts,

We have participated an event for business promotion at Maharastra (27). Our GST registration is in Puducherry(34) only. They provided stall for us.

The Service provider has raised GST bill without GST and informed us, we(STATE 34), have to pay GST under RCM and take credit of ITC.

His Bill says,

1. Description of Services - Sponsorship Services & Brand Promotion Service

2. Nature of Service - Session Partner

3. SAC - 998397

4. Place of Supply - Puducherry (34)

5. Location of the Event - Maharastra (27)

Now, we (State 34) are going to pay GST under RCM and take credit of ITC.

Whether we have to pay IGST 18% or CGST 9% + SGST 9%

Please clarify immediately by any one. Tomorrow, we have to pay Tax

AI Summary

Place of supply determines interstate classification; reverse charge requires IGST payment and allows input tax credit.
Place of supply is the location of the service recipient; where supplier and recipient are in different states, the transaction is an Interstate Supply. When the supplier issues a bill without GST, tax is payable by the recipient under the Reverse Charge Mechanism as IGST, and the recipient may claim input tax credit in accordance with ITC rules.