sub contract of labour work

[giri gattupalli]

respected sir

one of my clint is gst registered in andhrapradesh. he entered in sub contract with a contractor in telangana state for providing pure labor service for civil construction activity.my clint is not regesterd in telangana state. please suggest me how to rise tax invoice and how much rate of tax to be collected .

thank you

AI Summary

Place of business determines GST registration and whether supplies attract intrastate CGST+SGST or inter-state IGST.
GST registration is determined by the place of business from which taxable supplies are made. Labour services tied to an immovable property follow the property's location: immovable property in the supplier's State attracts intrastate tax (CGST and SGST); property outside that State attracts IGST. A supplier may need registration in the State where supplies are made for a prolonged period or if the recipient cannot utilise IGST.