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.

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.