TaxTMI 
TaxTMI 
sub contract of labour work
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....ub contract of labour work<br> Query (Issue) Started By: - giri gattupalli Dated:- 25-1-2021 Last Reply Date:- 28-1-2021 Goods and Services Tax - GST<br>Got 6 Replies<br>GST<br>respected sir one of my clint is gst registered in andhrapradesh. he entered in sub contract with a contractor in telangana state for providing pure labor service for civil construction activity.my clint is not regesterd i....
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....n telangana state. please suggest me how to rise tax invoice and how much rate of tax to be collected . thank you Reply By Ganeshan Kalyani: The Reply: Sir, registration is required to be taken in the State of Andhra Pradesh. Refer compulsory registration GST provision. Reply By giri gattupalli: The Reply: respected sir my dealer is already registered under regular scheme in the state of and....
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....hraradesh.please confirm whether he is required to get him self registered under telangana gst or my dealer can rise igst tax invoice. value of work is 45 lakhs. thanking you Reply By Shilpi Jain: The Reply: If the work is in respect of an immovable property and the said property is in AP then your client will charge CGST + SGST @ 18%. If property is outside AP then IGST. Rate of tax I have gi....
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....ven assuming no special rate of tax is applicable, as the actual nature of work not known. Reply By KASTURI SETHI: The Reply: You can issue invoice charging IGST. In GST registration is origin based and NOT destination based or consumption based. This is very much clear from Section 22 (1) of CGST Act In terms of Section 22 (1) of CGST Act, the supplier is required to be registered in State or U....
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.....T. FROM WHERE that person makes a taxable supply of goods or services or both. See the definition of "place of business" under Section 2 (85) of CGST Act which is as follows : (85) "place of business" includes - (a) a place from where the business is ordinarily carried on, and includes a warehouse, a godown or any other place where a taxable person stores his goods, supplies....
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.... or receives goods or services or both; or (b) a place where a taxable person maintains his books of account; or (c) a place where a taxable person is engaged in business through an agent, by whatever name called. What I want to say , 'Place of business' is determining factor for registration. For legal backing go through this decision AAR Karnataka : 2020 (36) G.S.T.L. 239 ....
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....(A.A.R. - GST - Kar.) = 2020 (4) TMI 693 - AUTHORITY FOR ADVANCE RULING, KARNATAKA IN RE : T & D ELECTRICALS Reply By Ganeshan Kalyani: The Reply: Sir, you may take registration in the state of Telangana if the supply of labour is going to happen in that State for long time. Reply By KASTURI SETHI: The Reply: The view of Sh.Ganeshan Kalyani Ji is also correct to the extent that new registratio....
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....n can be taken in Telangana if receiver is not in a position to utilize IGST. There are also other factors to be considered as per definition of place of business detailed above.<br> Discussion Forum - Knowledge Sharing ....