Question1: Related to
place of supply URD Expenses Marketing persons / key person goes on tour in
state or out of state for business purpose i.e. for promoting business,
products, related to some legal issues also and incurred expenses for e.g. stay
in Hotel, Lunch, travelling etc., in this case if registered place of company is
in Maharashtra, but expenses incurred in MP or in any other state, then IGST
applicable or CGST+SGST applicable on said transactions under RCM'
Answer: 1) The IGST or CGST/SGST as the case may be to be charged on the
basis of place of supply. For deciding place of supply one should carefully read
it according to service and goods .we observed that some time people go with
general perception which may lead to wrong answer In your case let us take
example of hotel in this case place of supply is place of property which is in
MP now you are registered in Maharashtra ,so it is a case of IGST Your attention
is invited to Section (9 (4) of CGST ACT Please read highlighted portion
carefully this will make the law more clear Section 9 (4) The central tax in
respect of the supply of taxable goods or services or both by a supplier, who is
not registered, to a registered person shall be paid by such person on reverse
charge basis as the recipient and all the provisions of this Act shall apply to
such recipient as if he is the person liable for paying the tax in relation to
the supply of such goods or services or both (Reply dt. 26/09/2017)