registration

[DURAISAMY ANANDHAN]

My client is having a registered office in Tamilnadu , providing earth excavation services to a BIHAR basesd company at mining located in CHATISKAR, WEST BENGAL and ORRISSA. My doubt is GST taken at Tamilnadu is enough? or GST should take in all the three states?

[Himansu Sekhar]

Supplier of service is at odisha and west Bengal since the entity will have establishment there to supply the service.Place of supply at odishaz and w. Bengal. Hence registration to be taken in these two states.

[THYAGARAJAN KALYANASUNDARAM]

Dear sir,

As per my understanding, no need to take the registration in the client states, since place of supply as per sec 12(2)(a) of IGST Act says if the services made to a registered person shall be the location of such person. So you can charge IGST and the respective clients will take the credit, provided they obtain the gst registration.

If I'm wrong please correct me.

[Himansu Sekhar]

Please refer to sec 22(1) of the cgst act, since you are supplying services from different states, you need to take regn. In those states.

[DURAISAMY ANANDHAN]

thanks for the reply

AI Summary

GST registration requirement: suppliers must register in states where services are supplied if they have establishments there; IGST applicability disputed. A Tamil Nadu supplier providing excavation services at mining sites in Odisha, West Bengal and Bihar may need GST registration in states where it has establishments or supplies are made; one practical position treats the worksites as places of supply requiring local registration, while an alternative view argues IGST can be charged to registered recipients who then claim input tax credit.