POS in case of fixed line broadband service provider

[Bhavesh Patel]

Dear Sir,

A Limited company, situated & registered in Kerala provides fixed-line broadband service in Kerala State.

Now if supplier A Limited provided a service to B Limited situated in Kerala under the instruction of C Limited company situated & registered in Maharashtra. What should we charge in the Invoice whether IGST or CGST&SGST?

AI Summary

Kerala broadband company to charge CGST & SGST for services to B Ltd, as per IGST Act 2017 Sections 8(2) & 12(11). A limited company in Kerala provides fixed-line broadband services within the state. The query involves whether to charge IGST or CGST & SGST when services are provided to B Limited in Kerala under instructions from C Limited in Maharashtra. According to Section 8(2) and Section 12(11) of the IGST Act 2017, the supply is intra-state, so CGST and SGST should be charged. Despite concerns about Section 16(2)(b), it is clarified that B is the service receiver, and C acts as an intermediary. Billing should reflect the intra-state nature, with potential ITC implications for C.