14 October 2020
M/s SS Enterprises Registered in West Bengal is Civil and Electric Work Contractor Company. His main business is Work Contract Service provide to various Government and Corporate client. M/s SS Enterprises usually get order from Local Body as well as Corporate Sector, Building Developer etc. via Tender or Bidding (Online or offline)
Recently M/s SS Enterprises received the Electrical work order From KPCL Karnataka and Essel Mining in Orissa Name of the Service is “Supply Erection, installation and Commissioning of High Mast Lighting System “ ( High Mast is Big Lamp Post)
The Order Value is Rs 32 Lakh in Karnata and Rs 40 Lakh in Orissa including all like Materials, Service Charge, labor and GST.
Now the question is :
1/ Should M/s SS Enterprises is need to get registration in Karnata and Orissa? He is already registered in West Bengal ?
2/ How M/s SS Enterprises make Bill? I want to know what is the Taxable value and What is GST amount? 3/ What is my place of supply?
I want to talk various Lawyer/CA, they give me the difference opinion but CBEC help desk ask the apply Casual Dealer Registration Sir Please tell me what is the rule? We are confused
14 October 2020
1.SSE is not required to have registration in Karnataka or Orissa.The registration is required in other state only if you have fixed establishment in the other state.Y ou can refer to the advance ruling of the Karnataka Advance Ruling Authority (AAR) in the case of M/s T & D Electricals (31.03.2020).Earlier there was confusion/different opinions on this but now matter stands clarified with this AAR. 2.I have already replied to this question. 3.Place of supply will be Karnataka or Orrisa where the works contract is being carried out. 2.
14 October 2020
Sir Thanks, but I want to know We are registered only WB not other state. We participate tender of Government, Railway, Corporate etc Pan India basis. If we will get Work contract from Bihar. Tamilnadu or other state then should we need to registration in GST. Actually We are layman in GST. You can answer Hindi too.
14 October 2020
There is no need to register in other states for doing works contract if you do not have a fixed establishment in other states. fixed establishment under GST law is a place having Sufficient degree of permanence; Suitable structure in terms of Human and Technical resources Supply or receipt of services. Therefore, unless you have your office there , the project site is not liable to be registered.
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