EXAMPLE

A Ltd has two businesses, one is out door catering service and another is restaurant service. He has two restaurants located in different states one is in Punjab and another is in Delhi. He has also provided many out door catering service in a financial year in different parts of the country. Details of catering are as follows;

Location where catering service provided

No. of times in a year

Maharashtra

2

Delhi

3

Haryana

2

Uttar Pradesh

1

Tamil Nadu

1

Meghalaya

2

Gujarat

3

Rajasthan

1

Total

15

 

A Ltd, has taken registration in both the state where restaurants are located i.e. Registered in Punjab and as well as in Delhi.

Determine the

1.Place of supply?

2. Location of Supplier?

3. Inter-state or Intra-state Supply?

4. Which GST would be charged i.e. CGST/SGST or IGST?

 

Solution :

As per Sec 12 (4)

The place of supply of restaurant and catering services, personal grooming, fitness, beauty treatment, health service including cosmetic and plastic surgery shall be the location where the services are actually performed.

 

Location where catering service provided

No. of times in year

Place of Supply

Maharashtra

2

Maharashtra

Delhi

3

Delhi

Haryana

2

Haryana

Uttar Pradesh

1

Uttar Pradesh

Tamil Nadu

1

Tamil Nadu

Meghalaya

2

Meghalaya

Gujarat

3

Gujarat

Rajasthan

1

Rajasthan

Total

15

 

 

Place of supply

Location of Supplier

Inter-state or Intra-state

CGST/SGST or IGST

Maharashtra

Punjab/Delhi

Inter-state

IGST

Delhi

Punjab/Delhi

Intra-state

CGST/SGST

Haryana

Punjab/Delhi

Inter-state

IGST

Uttar Pradesh

Punjab/Delhi

Inter-state

IGST

Tamil Nadu

Punjab/Delhi

Inter-state

IGST

Meghalaya

Punjab/Delhi

Inter-state

IGST

Gujarat

Punjab/Delhi

Inter-state

IGST

Rajasthan

Punjab/Delhi

Inter-state

IGST