https://www.taxtmi.com/forum/issue?id=118667 For services made to a registered person the place of supply is the location of that person; where supplier and registered recipient are in different States the supply is inter State and attracts IGST, so a registered recipient paying under reverse charge must pay IGST. If the supplier is unregistered, the recipient may instead be required to pay CGST and SGST. Notification designating services as recipient liable under reverse charge makes the recipient responsible for tax regardless of the supplier's registration. en-us Sat, 29 Jul 2023 12:23:31 +0530 Thu, 23 Jan 2025 14:23:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=118667 For services made to a registered person the place of supply is the location of that person; where supplier and registered recipient are in different States the supply is inter State and attracts IGST, so a registered recipient paying under reverse charge must pay IGST. If the supplier is unregistered, the recipient may instead be required to pay CGST and SGST. Notification designating services as recipient liable under reverse charge makes the recipient responsible for tax regardless of the supplier's registration. Discussion-Forum GST Sat, 29 Jul 2023 12:23:31 +0530 https://www.taxtmi.com/forum/issue?id=118667