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

Place of supply for fixed line broadband: installation location determines intra State GST liability, affecting invoicing and ITC.
Place of supply for fixed-line broadband services is the location where the telecommunication line or connection is installed; if supplier and installation site are in the same State the supply is intra State and attracts CGST and SGST. A deeming fiction that may treat a directing party as deemed recipient does not change the place of supply outcome, but invoicing the directing party in a different State can cause input tax credit mismatches; practical options include invoicing the actual receiver or treating the directing party as intermediary and addressing its commission and ITC separately.