XYZ, UK exported the goods to a customer in West Bengal. Subsequently, some repair was required to be carried out on these goods. On the instructions of XYZ, PQR, Maharashtra had carried out these repairs at West Bengal and amount for the same was recovered from XYZ. 1)PQR will be required to pay IGST since PQR is in Maharashtra and services are performed in West Bengal. 2) But if service are performed in Maharashtra, PQR to pay CGST+ SGST. Kindly confirm.
Kaustubh Ram Karandikar Asked question August 24, 2021