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?.

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.