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

Place of supply for services: recipient's registered location governs tax incidence, making IGST applicable instead of CGST/SGST. Where a pure labour service is performed in one State but billed to the client's registered place of business in another State, the place of supply is the recipient's location; the supply is treated as interstate and IGST applies rather than CGST/SGST.