My firm has taken a postpaid mob connection in Chhattisgarh from a service provider with pan india presence. However, we are not registered in Chhattisgarh so we have given our billing address of Karnataka. The bill is being issued with IGST. Is the billing correct ?
Frah Saeed Answered question July 9, 2020
As per Section 12(11)(b) of the IGST Act,2017, the place of supply in case of mobile connection for telecommunication and internet services provided on post-paid basis , be the location of billing address of the recipient of services on the record of the supplier of service.
As in the instant case the LOS is Chattisgarh while POS is Karnataka, it will be an inter-State supply and thus IGST seems to be correctly charged.
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Frah Saeed Answered question July 9, 2020