GsT liability

[Guest]

I am registered in Delhi and I get a service contract from outside India.

As per the contract I have to provide services in India (Delhi and outside Delhi as well).

What will be the GST liability in this case ?

[Ganeshan Kalyani]

What is the nature of service?

[KASTURI SETHI]

GST applicable.

[Alkesh Jani]

Sir/Madam,

I agree with the view of Sh. Kasturiji, in this regards, Please refer Section 13 of the IGST Act, 2017.

[YAGAY andSUN]

GST would be applicable on such services since these would be provided either intrastate or interstate.

AI Summary

GST applicability on services provided in India: tax applies where services are supplied intrastate or interstate. GST applies where services contracted from outside India are performed in India; the tax treatment depends on the place of supply determined by the nature and location of performance, with intrastate performance treated as intrastate supply and cross-State performance treated as interstate supply, reference being made to the integrated GST place-of-supply provisions such as Section 13 of the IGST Act.