gst on services etc

[Madhavan iyengar]

A company X based in gujarat sold its product to a customer Y in Tamilnadu

The customer Y raised a complaint on X

X asked Y to contact its dealer Z in Tamilnadu

Z sent its technician and repaired the product

Z of Tamil nadu then raised its bill on X of Gujarat

In this case Z has to charge which tax on X

AI Summary

Dispute Over GST Applicability: Section 12(2)(a) of IGST Act 2017 vs. CGST and SGST for Interstate Service. A company in Gujarat sold a product to a customer in Tamil Nadu, who later raised a complaint. The company directed the customer to a dealer in Tamil Nadu, who repaired the product and billed the company in Gujarat. One response stated that since both the service provider and receiver are in the same state, CGST and SGST should be charged, but the company in Gujarat cannot claim input tax credit. Another response argued that the situation falls under Section 12(2)(a) of the IGST Act, 2017, making IGST applicable as the dealer acted on behalf of the company.