REGISTRATION OF WORK CONTRACTOR IN GST REGIME

[JITENDER JAISWAL]

DEAR SIRS,

A PERSON REGISTERED UNDER DVAT ACT IN DELHI IN WORK CONTACT, AND ALSO HAVING BRANCHES IN OTHER STATE LIKE GUJRAT, UP. RAJASTHAN & HARYANA BECAUSE OF HE DOING GLAZING WORK IN OTHER STATES. I WANT TO KNOW, CAN HE MIRGATE HIS DELHI REGISTRATION INTO GST AND MONITORING ALL THE STATES FOR WORK AND SUPPLY FROM DELHI UNDER ONE GST NO.

THANKS JITENDER JAISWAL

AI Summary

Business vertical exclusion prevents a works contractor from centralising multi-state operations under one GSTIN, requiring separate registrations.
The supplier/service provider falls outside the definition of Business Vertical, so a Delhi-registered works contractor with multi-state branches cannot be treated as a single business vertical for consolidating registrations under one GST number.