TaxTMI 
TaxTMI 
TaxTMI 
Inter State Supply of Labour and GST Registration
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....nter State Supply of Labour and GST Registration<br> Query (Issue) Started By: - NARENDER YARRAGORLA Dated:- 26-2-2022 Last Reply Date:- 2-3-2022 Goods and Services Tax - GST<br>Got 8 Replies<br>GST<br>If a Registered dealer from West Bengal, is going to provide inter state labor supply in a factory (Telangana) for fabrication and erections service on material supplied by the factory. In this situ....
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....ation new Registration required in Telangana or not? Reply By KASTURI SETHI: The Reply: New registraion in Telangana not required. Reply By NARENDER YARRAGORLA: The Reply: Thank u sir,for ur response,on what grounds I can defend my clients regarding the issue sir Reply By KASTURI SETHI: The Reply: Place of business is determinant factor the purpose of obtaining registration. As per Section ....
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....2 (85) of CGST Act "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 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 ....
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....business through an agent, by whatever name called; Your client is covered under (a) or (b) above. Supply of casual labour services is included in the category of Manpower supply under Service Accounting Code no.998519 (Support Services). Your client who is registered in West Bengal should raise invoices charging IGST to the service recipient located in Telangana. Reply By PAWAN KUMAR: The Repl....
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....y: You need not to obtain any registration but in case of any local services or goods which are under C& S tax structure, in that case you will not be allowed to claim of ITC since you have not registered in that state. Like for labor you will provide some rented premises for stay, rent services will be C&S tax structure but you will not be allow ITC claim since you have not registration. your re....
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....gistration in another state. Reply By Ganeshan Kalyani: The Reply: I agree with the view of the experts. Reply By Ganeshan Kalyani: The Reply: Sri Pawan Sir, the labourers are not lucky to get rooms in any hotel. They are required to stay at site in tent or temporary house. Also they cannot afford swiggy, they have to cook by own. So no ITC will accrue in TL. Registration in TL not required. ....
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.... Reply By Amit Agrawal: The Reply: Many factual aspects needs to be considered before answering the query raised, in my view. But, allow me to share "broad" contours about my line of thinking w.r.t. subject matter: If agreement is for pure 'Supply of Manpower Services' where you have not taken & need not be take any labor-law related registrations (or any other registration ma....
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....ndatory under law) in state of Telangana for undertaking subject work, then, you need not take a gst registration under GST at Telangana. However, if agreement is for 'Fabrications and Erections Services' (and manpower deployed at Telengana site, are working under supervision & control of supplier) and nature of services required the supplier to be physically present at Telangana (say, be....
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....ing directed related to an immovable property), then, you need to take a gst registration under GST at Telangana. This registration will be either 'Casual Taxable Person' or regular registration (depending upon whether you have 'fixed place of business' at Telangana or not). These are my personal views and same should not be construed as professional advice. Reply By Shilpi Jain:....
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.... The Reply: No new registration required in TS if he does not have a fixed establishment in TS<br> Discussion Forum - Knowledge Sharing ....