issue for place of service

[nayaz shaik]

sir/ madam

the client is engaged in umblical cord storage services . The client is having multi state operations i.e andhra pradesh, telangana , karnataka. The client is having storage facility in karnataka only. the client normally bills invoices from each state separately for the conecrned state customers. once the customers approaches for the facility.

1. then the client will give suggestions for food habits , regulars excecises to be done to have problem free delivery of the baby.

2. At the time of delivery , the client present at the hospital and cuts the umblical cord under high sterized conditons of the baby delivered.

3. after extraction of the umblical cord, the umblical cord will be processed and stored in high sterilized bag .

4. The bag will be sent to the storage facility ( karnataka ) for further processing and storage upto 21 years.

5. when ever the baby or any family member of baby suffers from any chronic disease , then the customer will approach the client , then the client will get umblical cord from the storage facility ( karnataka) to the client office ( telangana) and gives back to the customer.

6. The main point in the agreement between client and customer is , when ever the customer needs the sample, the same should be delivered to the customer place where the original transaction took place. for example ; at the time of contract, if the customer is from telangana , then the contract will made between client's telangana office and customer. the sample will be then sent for storage facility at karnataka. whenever the customer needs the sample , then client ( telangana office ) will get the sample from karnataka storage facility and will deliver the sample to the customer in telangana.

now my question is ;

1. what is the place of service if the client is having office at telangana and customer from telangana ( client biils the invoice from telangana office ) but client having storage facility in karnataka.

2. can i treat the above service in line with 'COLD STORAGE FACILITY', where it is mentioned that the place of service ends in a place where the movement of the goods terminated for customer i.e telangana.

pls provide the response along with concerned rules in the act and case laws if any.

now my question is

1. If the

AI Summary

Determining GST Place of Service for Umbilical Cord Storage: Intra-State Supply in Telangana, HSN Code 999317 Considered A client offering umbilical cord storage services operates in multiple states, with a storage facility in Karnataka. The client invoices customers from their respective states and provides various services related to umbilical cord storage. The main concern is determining the place of service for GST purposes, particularly whether it aligns with a 'cold storage facility' concept. Responses suggest classifying the service under HSN Code 999317, indicating it as intra-state supply in Telangana, requiring CGST and SGST. Suggestions include considering cross-charging between Karnataka and Telangana units and possibly opting for an Advance Ruling for clarity.