Tax IGST or CGST
This query is : Resolved
30 June 2021
Dear Sir,
One of our client is in the business of Erection of Pre Fabricated Steel Structure. We have got and purchase order from a Company registered in Maharastra and has given us contract to construct plant at Jaipur Rajasthan. The Plant at Rajasthan does not have GST Number and the company has given us GST number of Maharastra.
Kindly guide us which Tax to Charge CGST or IGST
One of our client is in the business of Erection of Pre Fabricated Steel Structure. We have got and purchase order from a Company registered in Maharastra and has given us contract to construct plant at Jaipur Rajasthan. The Plant at Rajasthan does not have GST Number and the company has given us GST number of Maharastra.
Kindly guide us which Tax to Charge CGST or IGST
30 June 2021
As you are providing service related to an immovable property(i.e., construction of plant at Jaipur) to a registered person(i.e., your client in Maharashtra), the place of supply would be where your client is registered (i.e., Maharashtra)
If your entity is also registered in Maharashtra, then CGST+SGST is applicable. Else IGST is applicable.
If your entity is also registered in Maharashtra, then CGST+SGST is applicable. Else IGST is applicable.
30 June 2021
Sir our product is considered as movable as it can be moved to other location by unscrewing the bolts , with out much damage to structure
30 June 2021
Sir considering it as movable which tax to charge
30 June 2021
If the provisions of section 10(1)(b) of IGST Act hold good in this case, then IGST can be charged.
30 June 2021
Are you supplying goods or services? Seems to be services from your description.
30 June 2021
Sir we are supply pre fabricated building as supply of goods if some one require we do erection work also, kindly guide on tax cgst or igst
01 July 2021
Your POS will directly depend on the classification of your goods or services.
Take a professional opinion on correct classification of your goods or services. POS will be determined accordingly.
Take a professional opinion on correct classification of your goods or services. POS will be determined accordingly.
01 July 2021
Thanks sir for your quick response
02 July 2021
As per my opinion, the construction of plant is considered as supply of services related to an immovable property, the place of supply shall be the location of the immovable property. If the supplier is located in the place where the immovable property is located, then CGST & SGST is applicable, else, IGST shall be applicable.
02 July 2021
Sir we are not doing any civil construction, the client prepares all the civil base which is not our duty, we have to only go there and erect our plant by nutting the bolts so we take it as supply of goods. Kindly guide our stand
02 July 2021
As already told take a professional opinion on classification. That is the key factor.
Your case is good and such cases require professional and paid advice.
Your case is good and such cases require professional and paid advice.
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