Determination of liability of tax for inter-state supply and the charge of GST (IGST or CGST & SGST); i.e.
Charging IGST treating the place of supply as outside Tamil Nadu since the project site is in the state of Jharkhand( where the mine/end user is located) as per Sec12(3) of IGST Act
Or
Charging SGST and CGST, treating place of supply as Tamil Nadu since the drawings are delivered to the client at their Chennai Office in Tamil Nadu.
States/UT
Order No. & Date
TN/02/AAR/2018 DATED 27.06.2018
Order date
27-06-18
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Category
Rejected
Year