TaxTMI 
TaxTMI 
GST on Reimbursements
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....ST on Reimbursements<br> Query (Issue) Started By: - Madhavan iyengar Dated:- 11-7-2019 Last Reply Date:- 17-8-2019 Goods and Services Tax - GST<br>Got 7 Replies<br>GST<br>A overseas Company (B) based in Russia has asked an Indian Party (Y) based in Gujarat to make arrangement for conduct of exhibition in Tamilnadu Y based in Guajrat instructs event management company Z in Tamilnadu to arrange fo....
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....r all facilities for exhibition. Z will raise an IGST invoice on Y for the event management services Y will take credit of IGST Now Y will raise invoice on B based in Russia ( back to back invoice or with some margin) Query : will Y have to charge GST (if the invoice is back to back) then which GST to be charged IGST or CGST/SGST If Y has to charge GST ( if the invoice is with margin) then wh....
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....ich GST to be charged IGST or CGST/SGST experts kindly clarify Reply By KASTURI SETHI: The Reply: In both ways, CGST + SGST is applicable. Reply By Madhavan iyengar: The Reply: kasturi sir can you further elabortae why cgst/ sgst is applicable in this case Reply By KASTURI SETHI: The Reply: Y is playing the role of intermediary service. Place of supply is in India and that too the location....
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.... of supplier of service. It is not export of service. Reply By Shilpi Jain: The Reply: The PoS for the services provided by Y to B would be the place where the event is held as per section 13(5) of the IGST Act. Supplier and PoS in India. Not export and thereby liable to GST. Though the type of tax to be charged is not very clear as there are contradictory views stating IGST is to be charged as....
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.... section 8(2) does not refer to section 13 of IGST Act. WHatever tax is paid, intimation can be made to the department. Reply By KASTURI SETHI: The Reply: In the present scenario, no interest or penalty is going to be charged. Reply By KASTURI SETHI: The Reply: Respected Ms.Shilpi Jain, Yes. There are contradictory judgements on this issue. I seek your opinion on the following : When th....
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....ere is no movement of service from one State to another, can we consider that CGST/SGST is applicable ? There are so many factors. This can be major factor for determining place of supply.I am not talking about this case. I am talking generally. Pl. clarify. Thanks a lot. Reply By Shilpi Jain: The Reply: Dear Sir The criteria to be looked into is not whether the service is moved outside the S....
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....tate or not. We will have to go strictly by the PoS provisions and then identify whether inter-State or intra-State. This is more so because in many cases it becomes difficult to identify and fix where the service is received or consumed as service is intangible. Hence to avoid ambiguity PoS provisions are in place as they were under ST law.<br> Discussion Forum - Knowledge Sharing ....