a registered dealer having place of business in maharashtra. Entered into contract with govt agencies which provides immovable property for parking services in gujarat. whether liable to get registration in other state?
Replies (5)
Quick Summary
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.
As per SOP in cbic site : The provisions of TDS would not apply in this case irrespective of the contract value as the Place of Supply and Location of Supplier is different from the Location of Recipient.
So only TDS will provision will not applicable. Else as per Section 22 of CGST Registered person in GST can supply goods or services or both from state where he is registered. No need obtain Registration in Gujarat.