https://www.taxtmi.com/forum/issue?id=116724 The place of supply for construction services is the location of the immovable property, so services performed in Goa are treated as supplied in Goa and attract the corresponding intra state tax composition; registration in a state is required only where a supplier has a fixed establishment, temporary sites do not automatically create a fixed establishment, and a casual taxable person registration is an optional procedural alternative. Input tax credit depends on satisfying statutory credit conditions and may necessitate registration in the work state to ensure recoverability where significant credit arises. en-us Mon, 21 Sep 2020 17:07:02 +0530 Thu, 23 Jan 2025 15:54:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=116724 The place of supply for construction services is the location of the immovable property, so services performed in Goa are treated as supplied in Goa and attract the corresponding intra state tax composition; registration in a state is required only where a supplier has a fixed establishment, temporary sites do not automatically create a fixed establishment, and a casual taxable person registration is an optional procedural alternative. Input tax credit depends on satisfying statutory credit conditions and may necessitate registration in the work state to ensure recoverability where significant credit arises. Discussion-Forum GST Mon, 21 Sep 2020 17:07:02 +0530 https://www.taxtmi.com/forum/issue?id=116724