Works Contract_Contractor not having registered office in the other state in which construction contract received can raised bill to for work done in that state

[JIGAR SHAH]

CASE:

Company A is engaged in carrying on construction activity in Ahmedabad and received construction contract in Goa from Company C .

As per Sub contract between company A and B, Sub contractor Company B will purchase goods in Goa and utilise the same for construction.

At the end of project Company B will raise bill for works contract to Company A, for goods purchase over there and utilized for construction over there.

(Note: Company A located in Ahmedabad, company B & company C located in Goa)

Issues:

Can the company A take Input credit of IGST from bill raised by company B (Sub-contractor)? Are there any issues if company B raised bill for material and service purchase and used in Goa to Company A in Ahmedabad?

And Also Issue is that Company A not having registered office in Goa, can it raise invoice to Company C for work done in Goa?

AI Summary

Can Company A Claim ITC on IGST Without Goa Registration? Consider Registering as 'Casual Taxable Person' for Clarity. A construction company, Company A, based in Ahmedabad, received a contract in Goa from Company C. Company A subcontracted the work to Company B, located in Goa. The issue discussed is whether Company A can claim Input Tax Credit (ITC) on the Integrated Goods and Services Tax (IGST) billed by Company B for materials and services used in Goa, and whether Company A can invoice Company C for work done in Goa without having a registered office there. Responses suggest Company A should consider registering as a 'Casual Taxable Person' in Goa to facilitate ITC claims and invoicing, though this is not mandatory.