https://www.taxtmi.com/forum/issue?id=117307 A subcontractor performing construction work physically in another state must obtain GST registration in that state because the place where the service is executed determines the tax location. If the supplier's location and place of supply are in the same state where the work is carried out, the transaction is intra-state and the subcontractor should charge intra-state tax components rather than IGST. en-us Thu, 24 Jun 2021 18:18:52 +0530 Thu, 23 Jan 2025 15:54:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=117307 A subcontractor performing construction work physically in another state must obtain GST registration in that state because the place where the service is executed determines the tax location. If the supplier's location and place of supply are in the same state where the work is carried out, the transaction is intra-state and the subcontractor should charge intra-state tax components rather than IGST. Discussion-Forum GST Thu, 24 Jun 2021 18:18:52 +0530 https://www.taxtmi.com/forum/issue?id=117307