clarification of applicablity of gst under work contract

[Pradeep Singh]

We are having different project in different state can we are liable to take registration under gst in concerned state for work and is there any problems if we supply goods from our head office

[Ramesh Kothari]

1.You hv to take separate registration for each state

2. Supply of goods no problem u hv to charge IGST to other state branch at the time of dispatch & Invoicing the counter state branch take the ITC for same can utilized while billing to the project co.

Branch transfer suspend under 'F' form

[email protected]

AI Summary

GST registration: separate state registrations required for work contracts, and inter-state goods transfers attract IGST with recipient claiming ITC. Separate state-level GST registration is required for each state where work contracts are executed. Supplies of goods from a head office to an out-of-state project are treated as inter-state supplies: the supplier should charge IGST on dispatch and invoice, and the recipient branch may claim ITC on that IGST; internal branch transfers should follow prescribed transfer-form procedures to maintain compliance.