TaxTMI 
TaxTMI 
XYZ paid GST wrongly under IGST instead of paying under CGST + SGST for the period July’17 to September’18. Can they adjust the same while paying current months liability by issuing credit notes or they need to again pay CGST + SGST and then claim refund of IGST wrongly paid?
GST paid under wrong head
03 Nov 2018 
13 Replies 
2181 Views Asked by
Place of supply determines IGST applicability; intermediary services to foreign recipients treated as inter state so IGST applies.
For intermediary services where the supplier is in India and the service is consumed outside India, the place of supply rule designates the supplier's location, making the supply inter state and IGST applicable rather than CGST plus SGST; factual details such as relation to goods, currency of payment, and invoicing determine classification and the proper remedial procedure for any wrongly paid tax. (AI Summary)
For intermediary services where the supplier is in India and the service is consumed outside India, the place of supply rule designates the supplier's location, making the supply inter state and IGST applicable rather than CGST plus SGST; factual details such as relation to goods, currency of payment, and invoicing determine classification and the proper remedial procedure for any wrongly paid tax. (AI Summary)