Registration requirement of a sub contractor

[Kishore Dintakurthi]

Can A registered dealer in Andhra Pradesh do sub contract from a main contractor (scope of work is construction of underpass thru a bridge construction ) in karnataka and charge igst in bill for that contact work? Or do he required to take registration in karnataka State? No material will be supplied by him. Cement and other material will be supplied by Main contractor or contractee. Scope of work is limited to complete work using labour. Please Guide

[Ganeshan Kalyani]

In my view registration is required in the State of Karnataka.

[ABHISHEK TRIPATHI]

Dear Kishore Ji,

Location of the supplier and place of supply are in the same state thus, it cannot be called as inter-state.

if need to raise GST invoice, then GST registration is required in Karnataka. And invoice will be CGST + SGST

AI Summary

GST Registration Needed in Karnataka for Subcontracting Construction Work; Invoice Must Include CGST and SGST A registered dealer in Andhra Pradesh inquired about the necessity of obtaining GST registration in Karnataka for subcontracting construction work on an underpass through a bridge. The work involves labor only, with materials provided by the main contractor. Two responses were given: one stated that registration in Karnataka is required, while the other clarified that since the supplier and place of supply are in the same state, it is not considered inter-state. Therefore, GST registration in Karnataka is necessary, and the invoice should include CGST and SGST.