Place of supply

[Fahiyaz Ahmmed]

If we are giving stock counting service to a person who is registered under GST in West Bengal but has a godown where we are providing service is in Maharashtra

What should be the Place of Supply?

[KALLESHAMURTHY MURTHY K.N.]

Sir, 

If the stock counting service is provided in Maharashtra, the place of Supply is Maharashtra and the tax is to be collected CGST & SGST. 

[KASTURI SETHI]

The service will be treated as intra-State supply. 

[Shilpi Jain]

In this case of supply of service, the PoS is the location of the recipient.

So whichever registration has given you the service order and thereby liable to pay you the fees, that State will be the place of supply.

So if WB has given the service order and you are billing them, then WB will be the place of supply.

Location of executing the service does not matter.

[Tarun Agarwalla]

general rule of place of supply will work. the place of recipient of service would be the place of supply, and not the place of supplier of service or the actual exception of service. 

[Fahiyaz Ahmmed]

Thanks to all expert for your valuable opinion 

AI Summary

Place of Supply: whether stock counting services are taxed at the service location or the recipient affects GST treatment. Dispute over Place of Supply for stock counting services: one view treats the execution location (Maharashtra) as the Place of Supply with CGST and SGST applicability; alternative view applies the recipient/billing location (West Bengal) as the Place of Supply, treating the service as intra State, and argues the service execution site does not determine Place of Supply.