My client owner of Lodge and regd under Gst. They provided accommodation to non resident dealer let us know whether we have to collect Igst or cgst and sgst as place of supply is inAP

Reply—  Applicability of IGST or CGST and SGST depends upon Place of supply of service and location of supplier. As per section 7(3) of IGST Act, 2017, subject to the provisions of section 10, supply of services, 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 and IGST should be charged.

As per Section 12(3)(b) of IGST Act, the place of supply of service by way of lodging accommodation by a hotel, inn, guest house, home stay, club or campsite, shall be the location at which the immovable property is located.

Location of supplier— AP

Place of supply— AP (location of hotel)

Your client should charge CGST and SGST from the non resident client.