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A Mumbai based CA done tax audit of his client surat (Gujarat based.) What will he levy gst in his audit bill ... .IGST or ...... cgst and sgst on audit bill.

A Mumbai based CA done tax audit of his client surat (Gujarat based.) What will he levy gst in his audit bill ... .IGST or ...... cgst and sgst on audit bill.

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Firstly the taxpayer has to determine whether the transaction is inter-state or intra-state. If the transaction is intra-state, CGST and SGST will applicable and if transaction is inter-state IGST will be applicable.

As per section 7(1) of IGST Act, 2017, subject to the provisions of section 10, supply of goods, where the location of the supplier and the place of supply are in two different states shall be treated as a supply of goods in the course of inter-State.

Location of supplier of services means where a supply is made from a place of business for which registration has been obtained, the location of such place of business.

in absence of such places, the location of the usual place of residence of the supplier.

Place of supply in case of service— As per section 12(2) of IGST Act, 2017, place of supply of services, made to a registered person shall be the location of such person.

as stated in the query CA is from Mumbai and client registered in Gujarat, therefore IGST will applicable.

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