TaxTMI 
TaxTMI 
If a Registered dealer from West Bengal, is going to provide inter state labor supply in a factory (Telangana) for fabrication and erections service on material supplied by the factory. In this situation new Registration required in Telangana or not?
Inter State Supply of Labour and GST Registration
26 Feb 2022 
8 Replies 
4650 Views Asked by
Place of business determines GST registration: no local registration for pure interstate manpower supply without fixed establishment; immovable property services require registration.
GST registration in the recipient jurisdiction hinges on the supplier's place of business and service nature: no local registration is generally required for pure interstate manpower supply if the supplier has no fixed establishment there and invoices IGST; registration is required where services involve fabrication/erections on immovable property, the supplier has a fixed place of business, or other mandatory local registrations apply. Absence of local registration can affect eligibility to claim input tax credit for certain local taxable supplies. (AI Summary)
GST registration in the recipient jurisdiction hinges on the supplier's place of business and service nature: no local registration is generally required for pure interstate manpower supply if the supplier has no fixed establishment there and invoices IGST; registration is required where services involve fabrication/erections on immovable property, the supplier has a fixed place of business, or other mandatory local registrations apply. Absence of local registration can affect eligibility to claim input tax credit for certain local taxable supplies. (AI Summary)