TaxTMI 
TaxTMI 
XYZ(Maharashtra) sold Control Panels to PQR(Maharashtra) by charging CGST + SGST. These panels were subsequently sold by PQR to ABC (Goa). Further, XYZ had done the installation of the panel at the Goa site of ABC on behalf of PQR and charged CGST + SGST to PQR in the service invoice towards installation. Is it correct or they should have charged IGST since the services were performed outside Maharashtra?
Type of GST to be applied
19 Dec 2018 
4 Replies 
1160 Views Asked by
Place of supply rules determine IGST applicability for installation services performed outside the supplier's state, altering tax charge.
Whether installation performed outside the supplier's State is subject to IGST hinges on place of supply rules: the place for goods assembled or installed is the installation location and the place for services is where the installation is performed, both analyses supporting IGST for an out of State installation; an alternative view contests IGST applicability and administrative guidance on approval basis goods is noted. (AI Summary)
Whether installation performed outside the supplier's State is subject to IGST hinges on place of supply rules: the place for goods assembled or installed is the installation location and the place for services is where the installation is performed, both analyses supporting IGST for an out of State installation; an alternative view contests IGST applicability and administrative guidance on approval basis goods is noted. (AI Summary)