Place of Supply - Service

[KUMAR Narasimhan]

Dear Sir / Madam,

Mr A is a registered person in GST and did the Mould Design support from Chennai to Hyderabad. Mr B from Hyderabad is also a GST registered person.

Please clarify what tax rate to be charged in this case?

Mr A did the Mould Design in chennai and sent the information through email to Mr B.

AI Summary

Inter-state supply IGST applies for mould design services sent electronically across states; standard service tax rate applies.
Mould design services performed in Chennai and transmitted by email to a Hyderabad-registered recipient, where no recipient goods were sent for job work, constitute an inter-state supply attracting IGST under section 12(2) of the IGST Act and are taxable at the standard rate identified by respondents.