PLACE OF SUPPLY FOR SERVICE

[YUWRAJ KOTHARI]

Pure Labour job performed in Maharashtra for clients material received in Maharashtra an after finishing job work sent back in Maharashtra. However, Bill for service is to be done for client's registered place of business i.e. at Bangalore. Whether CGST/SGST to be levied of IGST to be levied for service provided??

[Rajagopalan Ranganathan]

Sir,

I am not able to understand the query. Please make it lucid and in comprehensive language.

[KASTURI SETHI]

IGST is applicable. Covered under Section 12(2)(a) of IGST Act.

[Rajendra Prasad]

Dear Mr Yuwraj,

IGST is applicable.

AI Summary

IGST Applies to Labor Jobs with Client's Materials Billed to Bangalore, Per IGST Act Section 12(2)(a) Clarification. A query was raised regarding the appropriate Goods and Services Tax (GST) applicable for a labor job performed in Maharashtra, where the client's material is received and returned within the state, but the billing is done to the client's registered business in Bangalore. The question was whether Central GST/State GST (CGST/SGST) or Integrated GST (IGST) should be applied. Two respondents clarified that IGST is applicable, referencing Section 12(2)(a) of the IGST Act, while another respondent requested a clearer explanation of the query.