place of service

[nayaz shaik]

sir,

Client having stemcell banking business in multiple states , where the collection and processing of the stemcell will be done in the concerned state. After Processing , for storage purpose , the stem cell will stored in the lab loacted at headoffice ( in one state) of the client. can you please advise me the place of service for levy of gst for the transactions in all the states . Whether i need to levy and pay gst in each state for the transactions relating to each state or i have to levy and pay for all the states in head office only? pls advise.

AI Summary

Place of supply for GST: fixed establishments supplying inter establishment services trigger state wise registration and invoicing obligations.
Each state collection/processing office qualifies as a fixed establishment; transfers of processed stem cells to the head office constitute supplies between distinct persons/establishments. Consequently, state wise registration and GST compliance are required, with state offices invoicing the head office for collection/processing services and the head office invoicing customers for storage or bundled services, subject to the chosen billing arrangement.