IGST OR CGST AND SGST

[PAWAN BANSAL]

We registered at west bengal have provided services as referral fee at West Bengal to one of our customer whose is registered at Delhi. What should we charge..?

IGST OR CGST AND SGST?? Please give your valuable views. Thanks

AI Summary

IGST Applies to Inter-State Referral Services from West Bengal to Delhi Under Section 12(2)(a) of IGST Act 2017. A business registered in West Bengal provided referral services to a customer registered in Delhi and sought advice on whether to charge IGST or CGST and SGST. Three responses were provided. The consensus, based on Section 12(2)(a) of the IGST Act, 2017, is that IGST should be applied since the service is considered an inter-state supply, with the recipient located in Delhi.