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

IGST applicability questioned for cross state repair services, contrasting IGST treatment with CGST and SGST invoicing consequences.
A Gujarat seller's customer in Tamil Nadu obtained repair by a Tamil Nadu dealer who billed the seller. One view treats the repair as an intra state supply between dealer and customer, requiring CGST and SGST and limiting credit for the out of state seller. The alternate view treats the seller as de facto recipient with the dealer acting on its behalf, invoking IGST treatment.