Works Contract Service

[Kaustubh Karandikar]

XYZ registered in Maharashtra under GST will be procuring material viz. Putty & Texture Bags from vendor. XYZ will provide own manufactured Colors through their distributors. XYZ will be hiring Applicators for applying paint on the buildings situated in Madhya Pradesh and will pay them on sq. ft. basis. XYZ to apply putty with colours on the building. Billing to Clients in Madhya Pradesh by XYZ on per sq. ft basis without any break up of material and labour.

1) Is XYZ required to obtain separate GST Registration in Madhya Pradesh?

2) What will be the HSN / SAC Code for GST and percentage of GST?

[Surjeet Singh]

1. If XYZ does not have an establishment or agent in MP it is not required to take registration in MP. Above supply will be Inter-state supply and IGST will be chargable.

2. HSN code 9954, SAC code 995473 and GST Rate 18%.

For further queries contact on 9905126744.

AI Summary

GST Clarification: XYZ's Interstate Supply from Maharashtra to Madhya Pradesh Needs No Extra Registration; 18% IGST Applies XYZ, a company registered in Maharashtra under GST, plans to procure materials and hire applicators for painting buildings in Madhya Pradesh, billing clients on a per square foot basis without separating material and labor costs. The query seeks clarification on whether XYZ needs separate GST registration in Madhya Pradesh and the applicable HSN/SAC code and GST rate. The response indicates that if XYZ lacks an establishment or agent in Madhya Pradesh, separate registration is unnecessary, and the supply will be considered interstate, subject to IGST. The HSN code is 9954, SAC code is 995473, with an 18% GST rate.