Goods and Services Tax – GST – By: – Monarch Bhatt – Dated:- 8-6-2018 – In this series, I am trying to cover the issues which are generally faced by the assessee at large and such issues are chosen based on the queries raised in the various seminars delivered by me. Query: The hotel situated in Mumbai is providing banquet services and while issuing an invoice to one of their guest who is registered in Delhi, hotel has charged IGST on the banquet services. However, auditor of the hotel is saying that hotel shall charge CGST and SGST. Hotel wants to know: As per the provisions relating to the place of supply of goods or services, whether hotel shall charge IGST or CGST and SGST? Since hotel has already issued the invoice, how they can rectify the mistake wherein, instead of charging CGST and SGST hotel has charged IGST? Reply: As per the provisions relating to the place of supply of goods or services, hotel is required to charge CGST and SGST or IGST. The query is with respect to the pl
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……. The place of supply of services,- (a) directly in relation to an immovable property, including services provided by architects, interior decorators, surveyors, engineers and other related experts or estate agents, any service provided by way of grant of rights to use immovable property or for carrying out or co-ordination of construction work; or (b) by way of lodging accommodation by a hotel, inn, guest house, home stay, club or campsite, by whatever name called, and including a house boat or any other vessel; or (c) by way of accommodation in any immovable property for organising any marriage or reception or matters related thereto, official, social, cultural, religious or business function including services provided in relation to such function at such property; or (d) any services ancillary to the services referred to in clauses (a), (b) and (c), shall be the location at which the immovable property or boat or vessel, as the case may be, is located or intended to be locate
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Tax (MH SGST). The hotel has charged IGST while issuing an invoice to the receiver. Therefore, hotel shall issue credit note for the amount wrongly charged as IGST and Debit note shall also be issued for recovery of CGST and Maharashtra SGST. Query: M/s. Solid Construction is situated at Mumbai having Goods & Services Tax (GST) registration at Mumbai, has started new construction project at Bangalore, for which M/s. Solid Construction has appointed M/s. Fair Consultancy as an Architect. M/s. Fair Consultancy is situated at Mumbai and having registration under the Goods & Services Tax (GST) for their Mumbai office and they do not have any other branches across the country. In this scenario M/s. Fair Consultancy wants to know, whether architectural services provided by them is liable for the payment of Central Goods & Services Tax (CGST) & Maharashtra States Goods & Services Tax (SGST) or Integrated Goods & Services Tax (IGST)? Reply: M/s. Fair Consultancy is rend
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