TaxTMI 
TaxTMI 
Place of supply
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....lace of supply<br> Query (Issue) Started By: - Kaustubh Karandikar Dated:- 8-1-2020 Last Reply Date:- 9-1-2020 Goods and Services Tax - GST<br>Got 3 Replies<br>GST<br>Persons from XYZ(Singapore) are c....
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....oming to India for work and staying in a Hotel of PQR (India). PQR will be issuing invoice in the name of XYZ(Singapore). 1) Is XYZ liable to pay GST on the amount charged? 2) If yes, whether IGST o....
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....r CGST + SGST? 3) Which are the relevant provisions under IGST Act, Section 12(3) or Section 13(4)? Reply By KASTURI SETHI: The Reply: In my view, place of supply is Section 13 (4) of IGST Act. Re....
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....ply By Ganeshan Kalyani: The Reply: Service provider and service receiver both are in same state in case of hotel stay service. In common understanding, the service provider and service receiver has ....
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....to be in the same place where immovable property I.e. hotel is situated. Hotel cannot bill to a pllace from where the person arrived. Hence, CGST + SGST would be applicable. Reply By HariKishan Bhon....
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....agiri: The Reply: In my view 13(4)<br> Discussion Forum - Knowledge Sharing ....