PERSON IS ENGAGED IN VEHICLE REPAIR AND MAINTENANCE BUSINESS, IF HE REPAIR THE VEHICLE OF PERSON REGISTER UNDER OTHER STATE, SHOULD HE CHARGES CGST/SGST CONSIDERING PLACE OF SUPPLY LOCAL OR SHOULD CHARGE IGST ON THE BASIS OF GST REGISTRATION

Reply—As per section 7(3) of IGST Act, 2017, Subject to the provisions of section 12, supply of services, where the location of the supplier and the Place of supply are in two different states shall be treated as a supply of service in the course of inter-State and IGST should be charged. And where the location of the supplier and the Place of supply are in same state  shall be treated as a supply of goods in the course of intra-State.

According to Section 12(2) of IGST Act, the place of supply of services, except the services specified in sub-sections (3) to (14)

(a) made to a registered person shall be the location of such person;

(b) made to any person other than a registered person shall be,––

(i) the location of the recipient where the address on record exists; and

(ii) the location of the supplier of services in other cases.

In the above case, recipient of service is registered in other state, therefore place of supply will be in that other state, provider of service should charge IGST accordingly.