Example
-148
A Ltd has two businesses, one is out door catering service and
another is restaurant service. He has two restaurants located in different states
one is in Punjab and another is in Delhi. He has also provided many out door catering
service in a financial year in different parts of the country. Details of catering are
as follows
|
Location where catering service provided |
No. of times in a year |
|
Maharashtra |
2 |
|
Delhi |
3 |
|
Haryana |
2 |
|
Uttar Pradesh |
1 |
|
Tamil Nadu |
1 |
|
Meghalaya |
2 |
|
Gujarat |
3 |
|
Rajasthan |
1 |
|
Total |
15 |
A Ltd, has taken registration in both the state where
restaurants are located i.e. Registered in Punjab and as well as in Delhi.
Determine
the
1.Place
of supply?
2.
Location of Supplier?
3.
Inter-state or Intra-state Supply?
4.
Which GST would be charged i.e. CGST/SGST or IGST?
Solution :
As per Sec 12 (4)
The place of supply of restaurant and catering services, personal
grooming, fitness, beauty treatment, health service including cosmetic and
plastic surgery shall be the location where the services are actually performed.
|
Location where catering service provided |
No. of times in year |
Place of Supply |
|
Maharashtra |
2 |
Maharashtra |
|
Delhi |
3 |
Delhi |
|
Haryana |
2 |
Haryana |
|
Uttar Pradesh |
1 |
Uttar Pradesh |
|
Tamil Nadu |
1 |
Tamil Nadu |
|
Meghalaya |
2 |
Meghalaya |
|
Gujarat |
3 |
Gujarat |
|
Rajasthan |
1 |
Rajasthan |
|
Total |
15 |
|
|
Place of supply |
Location of Supplier |
Inter-state or Intra-state |
CGST/SGST or IGST |
|
Maharashtra |
Punjab/Delhi |
Inter-state |
IGST |
|
Delhi |
Punjab/Delhi |
Intra-state |
CGST/SGST |
|
Haryana |
Punjab/Delhi |
Inter-state |
IGST |
|
Uttar Pradesh |
Punjab/Delhi |
Inter-state |
IGST |
|
Tamil Nadu |
Punjab/Delhi |
Inter-state |
IGST |
|
Meghalaya |
Punjab/Delhi |
Inter-state |
IGST |
|
Gujarat |
Punjab/Delhi |
Inter-state |
IGST |
|
Rajasthan |
Punjab/Delhi |
Inter-state |
IGST |
|
|
|
|
|