https://www.taxtmi.com/forum/issue?id=120299 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. en-us Mon, 28 Jul 2025 20:51:03 +0530 Thu, 31 Jul 2025 04:50:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=120299 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. Discussion-Forum GST Mon, 28 Jul 2025 20:51:03 +0530 https://www.taxtmi.com/forum/issue?id=120299