Place of supply

[Archna Gupta]

Dear Experts

Please reply to following query:

Indian company is entering into an agreement with a German company for providing consulting services in India for a project going on in India. It will submit its report in India as well as to German company.

Please suggest what would be its GST implications and what would be its place of supply with relevant section.

Regards

Archna Gupta

[DR.MARIAPPAN GOVINDARAJAN]

Place of supply is in India.

[Archna Gupta]

Thanks for your reply. Please also let me know under which sub section of section 13.

[KASTURI SETHI]

Under Section 13 (2) of IGST Act, 2017.

AI Summary

Place of supply: consulting services for a project in India are treated as supplied in India for GST purposes.
Place of supply of consulting services by an Indian company to a German company for a project in India is in India; forum replies cite Section 13(2) of the IGST Act as the governing provision, and the supply is treated as within the Indian GST framework for services whose place of supply is in India.