Place of supply

[VIGNESH]

Sorry sir. Previous query not correctly posted. my client is in Coimbatore, Tamilnadu registered only in tamilnadu he provides internet services (Telecommunication- leased line (Eg-ACT internet)) he provides services to a company in coimbatore (branch office- no GSTN) whose H.O is in Delhi. sir ! My Client is asked to raise IGST bill by the client company in H.O address. is this correct.can he raise IGST or CGST+SGST ?

[KASTURI SETHI]

If the nature of supply of services is covered under Section 12 (11) (a) of IGST Act, place of supply is Coimbatore. CGST + SGST is applicable.

If covered under Section 12 (11) (b) of IGST Act IGST is applicable.

In the second situation, billing address of H.O. at Delhi is relevant.

[Ganeshan Kalyani]

I agree with the views of Sri Kasturi Sir.

AI Summary

Place of supply rules determine whether IGST or CGST+SGST applies based on recipient establishment or billing location. If the place of supply provision fixes place at the recipient's establishment where service is received (the Coimbatore branch), the supply is intrastate and CGST + SGST apply; if the provision fixes place at the recipient's primary or billing location outside the state, the supply is interstate and IGST applies.