Question33: We received an order of cater in KERALA; we are registered in Jaipur as service provider under GST.We will supply all goods and manpower from Jaipur, we will purchase only vegetable and milk etc. from Kerala, otherwise all goods will be supplied by us to site from Jaipur In this regard, please inform us whether we have to take registration in Kerala, or we can issue bill from Jaipur charging IGST at the end of the function and Material and equipment we will supply on Challan being receiver is unregistered person and Jaipur service provider also prepared E WAY bill which is applicable in Rajasthan. Whether Jaipur/we are right As per Section 12(4) of IGST Act The place of supply will be location where services is actually performed in case of catering, hotel and event service.

Answer: It seems that you are doing some event management in Kerala and procuring some goods in Kerala for doing event management Since you are not having any place of business in Kerala there is no need to take registration in Kerala The goods from Kerala can be purchased on bill to ship to basis In case of vegetable there is no tax But in other cases if you purchasing bill to ship basis then it will attract IGST and you can take credit of it Goods from Jaipur can be send on challan because it is case of supply of service If you are taking any service in Kerala which is attracting CGST and SGST in Kerala like rental of hall etc. then credit of it will not be available(REPLY dt. 21/02/2018)