Dear All, a registered dealer in Bangalore provides interior work services to an immovable property in Mumbai. The service recipient is also registered in Mumbai. The work includes interior services for a showroom, it includes POP, wooden works, lights, wirings, etc. It is a composite supply. He purchases all the materials in Mumbai & gets IGST bill. He claims ITC on the same & raises IGST bill at 18% to the customer in Mumbai.
Query :
1. Do The above services comes under SAC 998391 or it will be considered as work contract under SAC 9954.
2. Do the service provider needs to take separate registration in Mumbai & raise a C/SGST invoice or he can raise a IGST bill from Bangalore.
Pls advice.
Debate on SAC for Interior Services: SAC 998391 vs. SAC 9954; Mixed Views on Mumbai GST Registration Necessity. A registered dealer in Bangalore provides interior services for a showroom in Mumbai, raising questions about the appropriate Service Accounting Code (SAC) and whether separate GST registration in Mumbai is necessary. Opinions vary: some suggest SAC 998391 applies, while others argue for SAC 9954, considering it a composite supply. Most agree that separate registration in Mumbai is unnecessary, allowing the dealer to issue an IGST invoice. However, one expert advises registration in Mumbai to avoid risks and potential litigation, emphasizing the importance of compliance and potential ITC loss if local registration is not obtained. (AI Summary)
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