Q.88 A Delhi registered sub-contractor providing composite contract / interior decoration services in relation to a show room construction in Delhi , to a UP based company . The place of supply as per sec 12(3) should be Delhi in my opinion & CGST/SGST should be charged. Party is insisting on IGST . Please clarify.
Ans. As per section 12(3), place of supply in case of services provided directly in relation to an immovable property being interior decoration would be the location of the immovable property.
In the above case, interior decoration services have been availed for the show-room which is being constructed in Delhi, therefore place of supply would be Delhi and CGST/SGST has to be discharged.

Q.87 Can we take input tax credit on purchase of commercial vehicle is that vehicle only use for supplying of our goods.
Ans Input tax credit can be claimed on purchase of commercial vehicle used for transportation of goods if other conditions as per section 16(2) have been fulfilled.

Q.86 One of my client received notice for payment of interest for late filing of 3B return from July 17 to Oct17. Is there any notification, circular or any other way by which we can avoid payment of interest
Ans As per GST notifications issued, some relief was granted by the government regarding late fee and penalty but there was no relief with respect to payment of interest from July 2017 to October 2017. Further, in 39th GST council meeting held on 14th March 2020, recommended interest to be charged on the net cash tax liability w.e.f. 01.07.2017.