https://www.taxtmi.com/forum/issue?id=118481 Service classified under HSN 999317 as Blood, sperm and organ bank services. Under Section 12 IGST Act, where supplier and recipient are in India and the recipient's address on record exists, place of supply is the recipient's location. Thus, contracts and billing through the Telangana establishment for Telangana customers make the place of supply Telangana, rendering the supply intra state and subject to CGST and SGST. Distinct state registrations require cross charging between units; alternatively parties may charge IGST or seek an Advance Ruling. en-us Thu, 13 Apr 2023 12:05:51 +0530 Thu, 23 Jan 2025 15:54:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=118481 Service classified under HSN 999317 as Blood, sperm and organ bank services. Under Section 12 IGST Act, where supplier and recipient are in India and the recipient's address on record exists, place of supply is the recipient's location. Thus, contracts and billing through the Telangana establishment for Telangana customers make the place of supply Telangana, rendering the supply intra state and subject to CGST and SGST. Distinct state registrations require cross charging between units; alternatively parties may charge IGST or seek an Advance Ruling. Discussion-Forum GST Thu, 13 Apr 2023 12:05:51 +0530 https://www.taxtmi.com/forum/issue?id=118481