Registration if providng services at another state

This query is : Resolved

Deepak sharma (Querist)
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30 July 2017 Service Provider (Registered at Delhi)

Service Receiver (Registered at Uttar Pradesh)

Provider Providing Services at Receiver's Site i.e (Uttar Pradesh) !

Does Provider also needs to registered at Uttar Pradesh ?

Please guide
Thanks

Saket Agarwal

Saket Agarwal (Expert)
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31 July 2017 This question can not be answered without knowing the type of service being provided.

Deepak sharma

Deepak sharma (Querist)
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31 July 2017 They do Electrical & Plumbing (kind of services)

I think it comes under

Manpower Service
& Work Contract Services

Deepak sharma

Deepak sharma (Querist)
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02 August 2017 erection, commissioning or installation of plant

Saket Agarwal

Saket Agarwal (Expert)
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04 August 2017 Hi,

The first thing that needs to be done is to decide the nature of service you provide. It shall fall either under a Works Contract, a Composite Supply or a Mixed Supply.

Assuming it falls within the meaning of Works Contract, we have to see whether you have any "fixed establishment" in the state of Uttar Pradesh. If you do not have any such fixed establishment there you need not take a registration in that state.

However, if you do not take a registration in U.P. and if you purchase material from U.P. then you will not get the Input Credit of the GST paid on purchases.

Also, as per law there is a requirement to take registration in the above situation as a "Casual Taxable Person" in the state of U.P. Many experts say that the provision of taking registration as a CTP where ever we are providing the service is not the intention of law and hence we need not take this registration. Hence, not taking registration is not risk free.

Deepak sharma

Deepak sharma (Querist)
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05 August 2017 Thanks you so much sir

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