Persons from XYZ(Singapore) are coming to India for work and staying in a Hotel of PQR (India). PQR will be issuing invoice in the name of XYZ(Singapore).
1) Is XYZ liable to pay GST on the amount charged?
2) If yes, whether IGST or CGST + SGST?
3) Which are the relevant provisions under IGST Act, Section 12(3) or Section 13(4)?
GST Dilemma for Singaporean Firm: IGST or CGST+SGST on Indian Hotel Stays? Section 13(4) of IGST Act Discussed. A discussion on the Goods and Services Tax (GST) implications for a Singaporean company, XYZ, when its employees stay at an Indian hotel, PQR, during a work trip. The query revolves around whether XYZ is liable to pay GST and if so, whether Integrated GST (IGST) or Central GST plus State GST (CGST + SGST) applies. One participant suggests Section 13(4) of the IGST Act as the relevant provision, while another argues that CGST + SGST should apply since both the service provider (hotel) and service receiver are in the same state where the hotel is located. (AI Summary)
TaxTMI 
TaxTMI 
