18 October 2019
Sir, My friend is doing Car painting and washing works. He want to take GST Registration . Whether he can take GST Registration as contractor, since he is doing car painting works..
As per Section 2(119) of the CGST Act,2017 which is reproduced below:
(119) "works contract" means a contract for building, construction, fabrication, completion, erection, installation, fitting out, improvement, modification, repair, maintenance, renovation, alteration or commissioning of any immovable property wherein transfer of property in goods (whether as goods or in some other form) is involved in the execution of such contract;
Work contract is applicable only when given in respect of immovable property. Since your friend providing the panting and washing services in respect of movable property ,no need to take registration as a contractor. suggesting take GST registration under painting and washing services only
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