07 May 2018
FACTS : An assessee is engaged in business of providing work contract services. The assessee is registered in MP and has now received a new work contract in the state of Maharashtra from a private institute.He is not having any place of business or branch in Maharashtra. Contract will continue for a period of approx. 2 years. QUESTION : Whether the assessee needs to take a new registration in the state of Maharashtra? If yes, whether he needs to take a regular registration or casual taxable person?
08 May 2018
Thanks for the reply but still there is lot of ambiguity and confusions, as with reference to i) Section 12(3)(a) i.e Place of supply of services in relation to immovable property ii) Section 10(1)(b) i.e. Place of supply of goods where goods are delivered by supplier to a recipient(construction site) on direction of third person(work contractor) and iii) Section 22(1), it seems that the assessee (work contractor) can provide his services in other state without any requirement of taking registration in such other state. On what basis the assessee needs to take the registration in the state of Maharashtra? Please provide the reference of relevant section/s?
CAclubindia
