https://www.taxtmi.com/forum/issue?id=118172 Reverse charge raises whether the recipient, though liable to pay GST, is to be treated as the supplier for determining place of supply and consequently whether IGST or CGST+SGST applies. The place-of-supply rules in the IGST Act are framed with reference to the supplier and to the location of immovable property where relevant; levy remains tied to the nature of supply (inter- or intra-State), while reverse-charge notifications shift the obligation to collect/pay to the recipient for limited purposes. Practical consequences include registration, input-credit issues, and correct tax head allocation. en-us Wed, 28 Sep 2022 09:20:20 +0530 Thu, 23 Jan 2025 15:54:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=118172 Reverse charge raises whether the recipient, though liable to pay GST, is to be treated as the supplier for determining place of supply and consequently whether IGST or CGST+SGST applies. The place-of-supply rules in the IGST Act are framed with reference to the supplier and to the location of immovable property where relevant; levy remains tied to the nature of supply (inter- or intra-State), while reverse-charge notifications shift the obligation to collect/pay to the recipient for limited purposes. Practical consequences include registration, input-credit issues, and correct tax head allocation. Discussion-Forum GST Wed, 28 Sep 2022 09:20:20 +0530 https://www.taxtmi.com/forum/issue?id=118172