Question

Our client is having registered office in the State of Haryana and Maharastra. He is providing the shuttle service to the various companies.

For this service he hired the buses from the bus operator (situated in Maharastra) and provide the shuttle service to the various companies in the state Maharashtra. Invoice against this service raised from the Haryana office by charging IGST.

Query: Is it as per law to raise the invoice from Haryana office instead of Maharastra office (i..e the state in which the service is being rendered).
 

Answer

The offices located in Haryana and Maharashtra are distinct person as per section 25(5) reproduced below

Where a person who has obtained or is required to obtain registration in a State or Union territory in respect of an establishment, has an establishment in another State or Union territory, then such establishments shall be treated as establishments of distinct persons for the purposes of this Act.

The services are provided by the Maharashtra office and not by the Haryana office. Therefore invoice will be issued by the Maharashtra office and not by the Haryana office being distinct person (Reply dt.05/01/2019)