https://www.taxtmi.com/article/detailed?id=12458 Where a works contractor supplies services from its registered office and lacks a fixed establishment at the project site, the supplier's principal place of business ordinarily remains the location of the supplier of services and separate regular registration in the state of the work site is not required. The statutory explanation to Section 16(2)(b) deems goods or services delivered to a person on the direction or account of a registered person as receipt by that registered person, preserving ITC entitlement for supplies delivered to work sites outside the state of registration. Place of supply for goods in bill-to-ship-to transactions and for immovable-property-related services follows IGST rules or the immovable property's location, respectively, while many subcontracted services remain located at the registered person's location. en-us Tue, 26 Mar 2024 07:56:14 +0530 Wed, 27 Mar 2024 10:17:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=12458 Where a works contractor supplies services from its registered office and lacks a fixed establishment at the project site, the supplier's principal place of business ordinarily remains the location of the supplier of services and separate regular registration in the state of the work site is not required. The statutory explanation to Section 16(2)(b) deems goods or services delivered to a person on the direction or account of a registered person as receipt by that registered person, preserving ITC entitlement for supplies delivered to work sites outside the state of registration. Place of supply for goods in bill-to-ship-to transactions and for immovable-property-related services follows IGST rules or the immovable property's location, respectively, while many subcontracted services remain located at the registered person's location. Articles Goods and Services Tax - GST Tue, 26 Mar 2024 07:56:14 +0530 https://www.taxtmi.com/article/detailed?id=12458