Registration applicability in case of contract with govt agencies in other state

This discussion clarifies GST registration requirements for a Maharashtra-based dealer providing parking services on immovable property in Gujarat for government agencies. It explains that while TDS provisions may not apply due to differing locations of supplier and recipient, registration in Gujarat is generally not required if the services are provided from the existing Maharashtra place of business. However, if the service is entirely new and unrelated to the existing business, separate registration might be needed, potentially under the existing GSTN.