Place of supply

[VIGNESH]

sir my client is in Coimbatore, Tamilnadu he provides internet based services and registered only in TN, he provides services to a company in coimbatore (branch) whose H.O is in Delhi. and this Coimbatore Branch does not have GSTN seperately. sir ! My Client need to raise IGST bill or CGST+SGST bill i.e Intra State or inter state.

[KASTURI SETHI]

What is the billing address ?

[VIGNESH]

sir my client is in Coimbatore, Tamilnadu he provides internet based services and registered only in TN, he provides services to a company in coimbatore (branch) whose H.O is in Delhi. and this Coimbatore Branch does not have GSTN seperately. sir ! My Client need to raise IGST bill or CGST+SGST bill i.e Intra State or inter state. The client is asking to raise bill in H.O address!

[Ganeshan Kalyani]

Replied in issue id 116767

AI Summary

Place of supply determines IGST or CGST+SGST when billing to a head office in a different state.
Whether a supplier in Coimbatore providing internet services to a local branch of a company whose head office is in another state - where the branch lacks a separate GSTIN and the client requests billing to the head office address - should charge IGST or CGST+SGST depends on the place of supply rules and whether the recipient's location for supply purposes is the branch or the head office.