Works contract - On going project

[N Balachandran]

Dear sir,

We are executing the various Water supply projects in different state in India. At Present, the Water supply projects is exempted from payment of Service tax . Will the exemption still continue in GST regime? Can we have a single Registration and do the projects all over India? or we need to take GST registration in all the states where we are executing the Projects?.

[KASTURI SETHI]

Exemption is likely to continue in GST. No concept of single Registration in GST. If exemption continues, no need of registration at all.

[Himansu Sekhar]

please wait some more days

[N Balachandran]

thanks for your valuable input. When we are executing infrastructure projects in various states, is it required to have GST registration in all the states or we can have only single registration and rise invoice from HO

Regards

N.Balachandran

[KASTURI SETHI]

For each state separate registration is required in GST. Also see the definition of 'Place of Business' and Principal Place of Business under Section 2 (74) and (77) of draft Model CGST, Act, 2016.

[Ganeshan Kalyani]

Yes registration is required to be obtained is each state where you are going to operate business. If you are going to dispatch the material directly from one state to customers across India then your transaction would be Interstate transaction attraction IGST. In that case no need to take registration in all states.

Single centralised registration provision is done away in GST.

[Govind Gupta]

Dear Kalyani Sir, on registration few more clarifications required, suppose if we have AMC business where our engineers go and service the machines, do we have to take registations in each state where we have our customer's site locations, assuming i have our registered place in Delhi and my client's registered place is also in delhi and PO is placed by our customer from Delhi office to our office in Delhi but the services need to be provided on 5 sites which are situated in 5 different states, now below questions

what will be the place of supply

will it be intra state or inter state supply

can i bill from delhi to all offices or do i need to bill for all 5 locations to delhi office of client

suppose, i supply few material under this AMC from a warehouse from a different registered address in same state where customer site is located or from a different state where i have registered my warehouse in Haryana

please clarify

[VIJAYANT DUBEY]

sir

plz give me an example for makeing difference between work contrect and other employment and labour supply services

AI Summary

GST registration requirements for multi state works contracts hinge on exemption, place of business and place of supply. GST registration for multi state works contracts depends on exemption status and the supplier's places of business. If water supply projects remain exempt, registration may not be required; otherwise separate registration is generally required in each State where operations occur. Definitions of Place of Business and Principal Place of Business determine registration obligations. Interstate dispatch or supply may attract IGST and can affect the need for multiple State registrations. Service provision at multiple site locations raises place of supply questions that determine whether invoicing and registration can be centralised.