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

Service Tax Billing Confusion: IGST or CGST+SGST? Section 12(11) of IGST Act Clarifies Place of Supply for Internet Services. A client in Coimbatore, Tamil Nadu, registered only in Tamil Nadu, provides internet services to a branch office in Coimbatore whose head office is in Delhi. The client is unsure whether to issue an IGST bill to the head office in Delhi or CGST+SGST to the branch office. Kasturi Sethi advises that if the service falls under Section 12(11)(a) of the IGST Act, CGST+SGST is applicable as the place of supply is Coimbatore. If under Section 12(11)(b), IGST is applicable, considering the billing address of the head office in Delhi. Ganeshan Kalyani concurs with this assessment.