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If manufacturer having GSTN in Rajasthan, does installation work(work contract) in jharkhand. Do they require separate no. For jharkhand?
Replies (2)
Manufacturer suppling services of installation?
No .......
As Section 22 Of The ACT Reads As 'Every Supplier Shall Be Liable To Be Registered Under This Act In The State Or Union Territory, FROM WHERE HE MAKES A TAXABLE Supply Of Goods Or Services Or Both,
PLEASE NOTE "FROM WHERE....MEANS WHERE HE IS REGISTERED"
Hence the taxpayer can supply a services from Rajasthan & not required to take registration in Jharkhand & Section 12 of IGST is invoke & supply can be made by charging IGST .
As Section 22 Of The ACT Reads As 'Every Supplier Shall Be Liable To Be Registered Under This Act In The State Or Union Territory, FROM WHERE HE MAKES A TAXABLE Supply Of Goods Or Services Or Both,
PLEASE NOTE "FROM WHERE....MEANS WHERE HE IS REGISTERED"
Hence the taxpayer can supply a services from Rajasthan & not required to take registration in Jharkhand & Section 12 of IGST is invoke & supply can be made by charging IGST .
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