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 requirement: subcontractor performing work in another state must register there and charge intra-state tax. A subcontractor performing construction work physically in another state must obtain GST registration in that state because the place where the service is executed determines the tax location. If the supplier's location and place of supply are in the same state where the work is carried out, the transaction is intra-state and the subcontractor should charge intra-state tax components rather than IGST.