TaxTMI 
TaxTMI 
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?”
Additional Place of Business for Construction Service
28 Jul 2025 
3 Replies 
1809 Views Asked by
Additional place of business may suffice when supplier and recipient are in the same state, otherwise independent registration may be required.
When supplier and recipient are in the same State, declaring an additional place of business by amending the existing GST registration ordinarily suffices; if services are actually provided from a different State, an independent registration in that State may be required. Determination hinges on the location where construction services of immovable property are performed and on factual aspects such as contract duration and nature of services. (AI Summary)
When supplier and recipient are in the same State, declaring an additional place of business by amending the existing GST registration ordinarily suffices; if services are actually provided from a different State, an independent registration in that State may be required. Determination hinges on the location where construction services of immovable property are performed and on factual aspects such as contract duration and nature of services. (AI Summary)