Export of Service

[Kaustubh Karandikar]

XYZ supplied installation and commissioning service and issued Service Invoice in the name and address of Maharashtra, but services performed in Dubai.

1) Whether XYZ required to pay GST? If yes, whether CGST + SGST or IGST? in my view it will fall under Section 12(2) of IGST Act and as per that, CGST + SGST is payable. Expert's views please.

[CA Hemanth Kumar]

Dear Sir,

Agreed with ur view. PoS will be as per section 12(2) which is MH.

In my view for PoS we should apply any logices. What was said in the law will be the PoS

[Shilpi Jain]

Hope the supplier and recipient are in India.

If the serivce is directly relating to immovable property then the prov applicable witl be 12(3), as per which it will be the location of the recipient.

AI Summary

Place of Supply determines GST: service located to supplier's state may attract CGST and SGST unless immovable property rule applies. Whether GST is payable for installation and commissioning invoiced in Maharashtra but performed abroad turns on the Place of Supply. Under Section 12(2) the place of supply is Maharashtra, producing intra state levy as CGST and SGST. However, services directly relating to immovable property are governed by Section 12(3), which fixes place of supply at the recipient's location and overrides the Section 12(2) result for such services.