TaxTMI 
TaxTMI 
XYZ (Maharashtra) had received the consultancy services from PQR (an advocate from Delhi). PQR is registered with GST but for this particular service PQR had not charged GST since payable by XYZ under reverse charge. XYZ while paying GST under reverse charge on the same need to pay CGST + SGST or IGST? In my view, this will fall under Section 12(2)(a) of IGST Act i.e. the place of supply of services, except the services specified in sub-sections (3) to (14), made to a registered person shall be the location of such person. Therefore, XYZ will be required to pay IGST under reverse charge. Views of the experts please.
Place of Supply
29 Jul 2023 
5 Replies 
1003 Views Asked by
Place of supply determines IGST under reverse charge where registered recipient and supplier are in different States.
For services made to a registered person the place of supply is the location of that person; where supplier and registered recipient are in different States the supply is inter State and attracts IGST, so a registered recipient paying under reverse charge must pay IGST. If the supplier is unregistered, the recipient may instead be required to pay CGST and SGST. Notification designating services as recipient liable under reverse charge makes the recipient responsible for tax regardless of the supplier's registration. (AI Summary)
For services made to a registered person the place of supply is the location of that person; where supplier and registered recipient are in different States the supply is inter State and attracts IGST, so a registered recipient paying under reverse charge must pay IGST. If the supplier is unregistered, the recipient may instead be required to pay CGST and SGST. Notification designating services as recipient liable under reverse charge makes the recipient responsible for tax regardless of the supplier's registration. (AI Summary)