TaxTMI 
TaxTMI 
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
IGST OR CGST AND SGST
22 Jun 2021 
3 Replies 
1204 Views Asked by
Place of supply to registered person: IGST applies where the recipient is located in a different state.
Place of supply for services to a registered person is the location of that recipient; where the recipient is in a different state from the supplier the supply is an inter-state supply and IGST applies. Thus a supplier in West Bengal providing a referral-fee service to a registered recipient located in Delhi must charge IGST rather than CGST and SGST. (AI Summary)
Place of supply for services to a registered person is the location of that recipient; where the recipient is in a different state from the supplier the supply is an inter-state supply and IGST applies. Thus a supplier in West Bengal providing a referral-fee service to a registered recipient located in Delhi must charge IGST rather than CGST and SGST. (AI Summary)