Additional Place of Business for Construction Service

[Sangeetha D]

Mr. A, a construction-related company registered in Tamil Nadu (Salem), is providing construction services to Mr. B, who is not registered in GST (Trichy). Mr. A wants to purchase materials from a supplier in Salem and have them shipped directly to Mr. B in Trichy. Does Mr. A need to have a branch in Trichy, and what is this the correct way of doing it?”

AI Summary

GST Registration: No Separate Registration Needed for Intra-State Material Supply, Declare Additional Place of Business A construction company registered in one city within a state intends to supply materials directly to a client in another city of the same state and seeks clarity on GST registration requirements. Initial advice suggested obtaining separate GST registration in the second city, citing provisions related to the place of supply for immovable property services. However, a correction clarified that since both locations are within the same state, only an additional place of business needs to be declared under the existing GST registration, not a separate registration. Further, it was noted that the nature and duration of the contract and other factors must be considered before finalizing the GST compliance approach.