GST registration & Tax / GST applicable -reg

[N Balachandran]

​​​​​Sir,,

1. We are supplying and laying the pipes for water supply projects in various states ( Municipal Corporation & Water supply and sewage board ) and reporting the turnover in respective states under VAT act. Since projects & Works contract are classified under Works contract Services under GST act, Can we have Centralised GST Registration at Head Office, Chennai and do the billing from to there to all customers outside state of Tamil Nadu instead of having GST registration in different states? (OR ) Is it required GST registration in all the states?

​ 2. What is the procedure to avail the Credit against the Stock available as on 30.06.2017?

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3. Are we eligible to take credit CVD, ED , CST & VAT for all the goods which are lying as stock as on 30^th June. Is there any restriction to avail credit?

4. When we move the cranes to various sites for carrying the out erection and laying of pipes across the country, whether GST is applicable for each movement? If so, how to determined the value for discharging GST liability?

Regards

N.Balachandran

AI Summary

GST Registration: Separate Registrations Needed for Each State, Not Centralized at Head Office; Consult Transitional Rules for Credit A participant in a discussion forum inquired about GST registration for a business supplying and installing water supply pipes across various states. They asked whether centralized GST registration at their Chennai head office is possible or if separate registrations are required for each state. Additionally, they sought guidance on availing credit for stock as of June 30, 2017, and the applicability of GST on moving cranes for project work. Respondents clarified that centralized GST registration is not allowed, and separate registrations are necessary for each state. They also advised consulting transitional rules for credit eligibility.