https://www.taxtmi.com/forum/issue?id=117292 Place of supply for services to a registered person is the location of that recipient; where the recipient is in a different state from the supplier the supply is an inter-state supply and IGST applies. Thus a supplier in West Bengal providing a referral-fee service to a registered recipient located in Delhi must charge IGST rather than CGST and SGST. en-us Tue, 22 Jun 2021 17:19:06 +0530 Thu, 23 Jan 2025 15:54:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=117292 Place of supply for services to a registered person is the location of that recipient; where the recipient is in a different state from the supplier the supply is an inter-state supply and IGST applies. Thus a supplier in West Bengal providing a referral-fee service to a registered recipient located in Delhi must charge IGST rather than CGST and SGST. Discussion-Forum GST Tue, 22 Jun 2021 17:19:06 +0530 https://www.taxtmi.com/forum/issue?id=117292