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Since the ‘place of supply’ and the ‘service provider’ are in the same State, CGST and SGST are payable

Shanti Prime Publication Pvt. Ltd.

Nature of Supply — Determining whether the various services provided to foreign clients i.e. situated outside India and for which the place of supply is in the taxable territory shall be liable to Integrated Tax (herein referred to as “IGST”) or Central Goods and Service Tax (herein referred to as “CGST”) and State Goods and Service Tax (herein referred to as “SGST”) for the purpose of levy of Goods and Services Tax (GST) under the GST Law.

As per above discussion, the services are liable to CGST and SGST as the location of ‘supplier of service’ and the ‘place of supply’ is in the same State, in terms of Section 13(3)(a) of IGST Act, 2017.

In case it is ruled that IGST is payable, the procedure to be followed for payment of IGST as the GST portal does not permit the payment of IGST where the place of supply is indicated as state of Maharashtra.

Not answered since IGST is not applicable. — Bilcare Ltd., In Re… [2019] 11 TAXLOK.COM 090 (AAR-Maharashtra)

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