TaxTMI 
TaxTMI 
Type of GST to be applied
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....ype of GST to be applied<br> Query (Issue) Started By: - Kaustubh Karandikar Dated:- 19-12-2018 Last Reply Date:- 19-12-2018 Goods and Services Tax - GST<br>Got 4 Replies<br>GST<br>XYZ(Maharashtra) sold Control Panels to PQR(Maharashtra) by charging CGST + SGST. These panels were subsequently sold by PQR to ABC (Goa). Further, XYZ had done the installation of the panel at the Goa site of ABC on be....
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....half of PQR and charged CGST + SGST to PQR in the service invoice towards installation. Is it correct or they should have charged IGST since the services were performed outside Maharashtra? Reply By DR.MARIAPPAN GOVINDARAJAN: The Reply: In my view IGST is not applicable. Reply By Kaustubh Karandikar: The Reply: Thanks for your reply. But in my view, it may fall under Section 10(d) of IGST Act,....
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.... 2017 as per which the place of supply of goods where the goods are assembled or installed at site, shall be the place of such installation or assembly. Since the installation is done at Goa, IGST needs to be charged. Expert's views please. Reply By Alkesh Jani: The Reply: Sir, the query raised by you requires more clarity, as the installation at the site of ABC was part of P.O. given by PQR....
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.... to XYZ? or the instruction was given afterwards. Thanks With Regards Reply By KASTURI SETHI: The Reply: Dear Sir, In my view, it is inter-State supply of service and covered under Section 12(2)(a) of IGST Act, 2017. XYZ provided/supply of service only (of installation). Supply of goods already terminated. IGST is applicable. Regarding the supply of goods, it is pertinent to go through para ....
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....no.4 the following circular:- Supply of goods on approval basis within the States or in another State - Guidelines C.B.E. & C. Circular No. 10/10/2017-GST, dated 18-10-2017 CBEC - 20/16/03/2017-GST<br> Discussion Forum - Knowledge Sharing ....