https://www.taxtmi.com/forum/issue?id=115742 Place of supply and GST characterisation for a power bank rental service determine whether CGST/SGST or IGST applies; supplies are classified by place of supply rules for services and for goods on hire. Because terminals are located across states and customers may pick up and return devices in different states, supplies may be inter state, creating a need to obtain GST registration where taxable supplies occur or where goods are situated. Maintain transport and inventory records, transaction receipts, and terminal location evidence. The mobile app may constitute an electronic commerce operator if it facilitates supplier-customer matching and receives consideration, triggering additional compliance. en-us Wed, 04 Dec 2019 19:18:50 +0530 Thu, 23 Jan 2025 15:54:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=115742 Place of supply and GST characterisation for a power bank rental service determine whether CGST/SGST or IGST applies; supplies are classified by place of supply rules for services and for goods on hire. Because terminals are located across states and customers may pick up and return devices in different states, supplies may be inter state, creating a need to obtain GST registration where taxable supplies occur or where goods are situated. Maintain transport and inventory records, transaction receipts, and terminal location evidence. The mobile app may constitute an electronic commerce operator if it facilitates supplier-customer matching and receives consideration, triggering additional compliance. Discussion-Forum GST Wed, 04 Dec 2019 19:18:50 +0530 https://www.taxtmi.com/forum/issue?id=115742