Additional Place of Business for Construction Service

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....dditional Place of Business for Construction Service<br> Query (Issue) Started By: - Sangeetha D Dated:- 28-7-2025 Last Reply Date:- 31-7-2025 Goods and Services Tax - GST<br>Got 3 Replies<br>GST<br>Mr. A, a construction-related company registered in Tamil Nadu (Salem), is providing construction services to Mr. B, who is not registered in GST (Trichy). Mr. A wants to purchase materials from a supp....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....lier in Salem and have them shipped directly to Mr. B in Trichy. Does Mr. A need to have a branch in Trichy, and what is this the correct way of doing it?" Reply By Sadanand Bulbule: The Reply: Normally, additional place of business is declared in the State. However, an independent registration must be taken in each State as provided under Section 22 of the CGST Act, from where the services are ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....actually provided. For more details, refer Section 2[15] read with 12[3] of the IGST Act, as regards to determine the actual location of construction services of immovable property are provided. So you need to take an independent GST registration in Trichy. Reply By Sadanand Bulbule: The Reply: Here is a corrigendum: Since Salem and Trichy are located in the State of Tamil Nadu, only addtional....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... place is to be declared for amendment in the GSTIN. So there is no need to take separate registration at Trichy, being in the same State. Reply By Shilpi Jain: The Reply: What is the duration of the contract. What kind of construction services are provided? Many other aspects need to be analysed before concluding this aspect.<br> Discussion Forum - Knowledge Sharing ....