Place of Supply

[S HUSSAIN]

Tax payer is an Architect having place of business in Maharashtra only. He is providing service to customer situated in other state in relation to Infrastructure Planning and Development (i.e in relation to Immovable Property). Whether he is require to issue IGST bill or has to take registration in those state and issue CGST/SGST bill of that state. He does not have any office in other state. All the work in relation to architect service are administrate and managed from Maharashtra only.

If he is suppose to issue CGST/SGST bill of the state where the property is situated, then what will be the issues and remedy if he had issued IGST bill in the previous year.

AI Summary

Architect Queries GST Billing for Inter-State Services; Section 12(3) IGST Act Clarifies Place of Supply Rules An architect based in Maharashtra queries about the correct Goods and Services Tax (GST) billing for services provided to clients in other states concerning immovable property. The discussion clarifies that under Section 12(3) of the IGST Act, the place of supply for services related to immovable property is where the property is located. Therefore, the architect should issue an IGST invoice without needing to register in other states. The architect acknowledges the clarification and invites further discussion if needed.