CA
42 Points
Joined February 2014
Under GST regime, the above complex system can be eased easily. Company does not require maintaining separate registration in each state because under GST the flow of credit is seamless and the same is available to the buyer even on interstate purchases.
Company need not maintain the separate VAT registration because under GST regime, works contract is covered under the definition of service and which also can be provided directly from Nasik, Maharashtra to anywhere in the country.
Further, the place of supply in case of construction of bridges shall be the location of the construction site.
So if company is executing any works contract outside the state, then it shall be treated as interstate supply and therefore IGST shall be applicable and therefore, no separate GST registration is required to be maintained
Not required. we can treat same as interstate supply.