TaxTMI 
TaxTMI 
Proviso u/s 12(8)(b) IGST Act
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....roviso u/s 12(8)(b) IGST Act<br> Query (Issue) Started By: - Pankaj Rawat Dated:- 16-3-2019 Last Reply Date:- 25-3-2019 Goods and Services Tax - GST<br>Got 5 Replies<br>GST<br>Sir I have subscribed your books "GST Law & Analysis" And in Page No. 671 of volume II , in above said section , which is being effective from 1/2/19 , By Notification 1/2019 IGST , dt.29/1/19, the provision of A....
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....mendment Act 32 of 2018, "where the transportation of Goods is to a place outside India, the place of supply shall be the place of destination of Goods " the GST shall NOT be Applicable. But as per my point of view , if the place of supply outside India , the IGST shall be applicable , is'nt it... Actually one of my client getting bill from FedEx courier company (both my client & F....
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....edEx in same state) for sending material out of India with IGST charged therein Bill. &when I ask him that he should Charge CGST/SGST on his bill, he quoted the above said Notification. But as per your Book it's exempted . So kindly it's humble Request how it's exempted . Reply By Pankaj Rawat: The Reply: **CLIENT GOT THE BILL FOR COURIER CHARGES ,THE FEDEX HAS CHARGED IGST ON HIS CO....
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....URIER BILL, STATING ABOVE AMMENDENT IN ACT Reply By KASTURI SETHI: The Reply: SECTION 12. Place of supply of services where location of supplier and recipient is in India Section 12 of IGST says both (supplier and recipient) are in India. If both are in India how can it be export as per proviso inserted in Section 12(8) of IGST Act. If both are in the same State (as mentioned by you) how I....
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....GST is applicable If both are in same State CGST & SGST are applicable. There is a word.'and' between the words,'supplier' and 'recipient' and not word, 'OR' as it exists in Section 13 of IGST. So it appears to me that there is ambiguity between the title of Section 12 and proviso inserted in Section 12(8). So things are not clear. Reply By KASTURI SETHI: The Repl....
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....y: In this regard, we can hope clarification from the Board otherwise there will be problem regarding determination of place of supply which may further create confusion in availing ITC whether on CGST/SGST or IGST. Sooner the clarification, less the problems for assessees. Reply By DR.MARIAPPAN GOVINDARAJAN: The Reply: Who is the author of the book referred to by the querist. Reply By SESHU ....
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....KUMAR: The Reply: Dear sir, In this scenario sec.12 is applicable. Supplier and recipient both are in India. It is to be noted that recipient is not the one who receives the goods but it's the person who receives the services of transportation of goods. And since amendment has come, the place of supply has been changed ...So as per IGST act sec.7(5)(a) it is an interstate transaction. We h....
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....ave to test whether it qualifies an export. It's not export as recipient is in India only. Hence IGST will be payable. It is also to be noted that while filing GSTR-1 the courier supplier will select 99 as other territory as place of supply. This will not allow input tax credit as place of supply is not the state in which the recipient is. It's not the welcome amendment and not the i te....
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....ntoonstelling too....But we have to wait for further amendment...<br> Discussion Forum - Knowledge Sharing ....