Place of Supply for Interior Works

[MOODUKONAJE HARISH]

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.

AI Summary

Place of supply and GST registration: determine whether interior works require local registration or IGST invoicing.
Classification hinges on whether the interior services are primarily specialty design or an executed works contract; several experts view the activity as works contract when it involves execution with materials and labour. On registration and invoicing, many advise that the supplier need not obtain separate registration at the property site and may raise IGST from the supplier's state, but contrary views warn that local registration may be required where there is significant on-site execution or a fixed establishment, and that non-registration risks litigation and ITC loss.