If director of public company resides in Delhi and the company is registered in Uttar Pradesh (UP) . The board meeting of the company took place in Delhi. Then as per Sec. 12(2)(a) of IGST Act, the company will pay CGST & SGST under Reverse Charge .
2) If meeting is in UP , then also CGST & SGST will be paid under RCM by the company u/s 12 (2) (a) ?
Place of supply of services where location of supplier and recipient is in India.
Section 12 of IGST Act 2017 :
(2) 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.
It is service provided by director to company at registered office . Where meeting is held is not relevant . Thus company needs to pay CGST and SGST
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