https://www.taxtmi.com/forum/issue?id=115488 Place of supply for rent-a-cab services under Section 12(9)(a) of the IGST Act is the location of the registered service recipient, and RCM applies to services by persons other than body corporates. RCM liability and tax remittance must follow the recipient's state-specific GSTIN; centralized registration or centralized tax payment is not permitted. If work orders and payments are made by the Karnataka unit it will be treated as recipient for GST purposes, necessitating tax accounting based on supplier location and possible cross-charges or use of a bill-to/ship-to invoicing model to allocate tax liability statewise. en-us Thu, 03 Oct 2019 17:04:19 +0530 Thu, 23 Jan 2025 15:54:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=115488 Place of supply for rent-a-cab services under Section 12(9)(a) of the IGST Act is the location of the registered service recipient, and RCM applies to services by persons other than body corporates. RCM liability and tax remittance must follow the recipient's state-specific GSTIN; centralized registration or centralized tax payment is not permitted. If work orders and payments are made by the Karnataka unit it will be treated as recipient for GST purposes, necessitating tax accounting based on supplier location and possible cross-charges or use of a bill-to/ship-to invoicing model to allocate tax liability statewise. Discussion-Forum GST Thu, 03 Oct 2019 17:04:19 +0530 https://www.taxtmi.com/forum/issue?id=115488