TaxTMI 
TaxTMI 
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?
registration
14 Aug 2017 
4 Replies 
1488 Views Asked by
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. (AI Summary)
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. (AI Summary)