TaxTMI 
TaxTMI 
ONE PARTY IS PROVIDING CRANE SERVICE SUPPLIER IS REGISTRED IN HARYANA AND RECIPENT IS REGISTERED IN MAHARASTRA AND THE SERVICE PROVIDIDE AT HARYANA THEN WHAT WILL APPLICABLE IGST OR CGST AND SGST
place of supply
17 Mar 2023 
28 Replies 
7007 Views Asked by
Place of supply: crane services consumed at immovable property attract intrastate tax, not inter-state tax.
Where crane services are ancillary to construction of immovable property and consumed at the construction site, the place of supply is the location of the immovable property, supporting intrastate taxation (CGST and SGST). An alternative view based on the rule for services to a registered person depends on whether the recipient has a fixed establishment at the site; definitions of fixed establishment and location of recipient, and advance ruling practice, influence whether local registration or IGST invoicing is appropriate. (AI Summary)
Where crane services are ancillary to construction of immovable property and consumed at the construction site, the place of supply is the location of the immovable property, supporting intrastate taxation (CGST and SGST). An alternative view based on the rule for services to a registered person depends on whether the recipient has a fixed establishment at the site; definitions of fixed establishment and location of recipient, and advance ruling practice, influence whether local registration or IGST invoicing is appropriate. (AI Summary)