09 January 2019
Dear expert, I am from Delhi and i have GSTIN of Delhi. I am about to get a contract work to be done in SEZ which is in Haryana. I want to ask you that my GSTIN of Delhi is enough to get the contract work done or would I need to take another GSTIN of Haryana for doing the contract work? One more thing please tell me that would it be considered a nil rated supply and services if i get a LUT from GST portal before starting contract work? Please kindly reply me of my query.. Thanks in advance.
10 January 2019
Sir, in my humble opinion as there is no permanent establishment in the state of Haryana,hence, no registration is required with respect to the same. And supply to SEZ is indeed a zero rated supply and you can take a LUT of the same and supply without payment of tax and apply for refund of ITC in respect of the supply. Thanks and regards CA Shubham Sharma Contact No.-9462302922 email@example.com