What i have to charge IGST or SGSC CGST??

I am a contactor from jaipur rajasthan. I got a order from a company of Chandigarh. the whole work will be executed in Barmer Rajasthan. Its a Works contract. its includes material supply and installation.
Replies (9)
Since this is work related to immovable property, the place of supply In such cases will be the location of immovable property.

Hence in your case CGST and SGST will be charged
thanks ankit ji. The company in chandigarh is a Punjab Govt. Undertaking Company. in this case what will be tax rate???
services provided to an immovable property place of supply will be where the immovable property intended to be located.

In this case place of supplier in Rajasthan and supply of service in Chandigarh. so Igst legible. because both are in different states
Dear Kapil,
Can you place elaborate the nature of works contract services.
we basically Contractor. this work is of Raiways Of jodhpur division. this work is alloted to Chandigarh Company. we take this work as sub contract from this company.
As per the SOP released on CBEC site , If the POS of Supplier & Location of supply is in same state (Rajasthan) but Recipent (Govt) is in other State (Chandigarh), it will be treated as INTRASTATE Supply & CGST/SGST will applicable. (Refer the Section 12(3) IGST Act )
(As we basically Contractor. this work is of Raiways Of jodhpur division. this work is alloted to Chandigarh Company. we take this work as sub contract from this company.) As to above clarification given by you ,it means the The Recepient location & the Place of supply is same state (Rajasthan) & the supplier location is other state (Chd) So in this case it will be treated as IGST supply . Note : i assume that bill to Jodhpur railway will be Raise by Chandigarh Contractor
As per Notification 2/2018 CT (r) ITs Exempted if Composite supply of goods and services in which the value of supply of goods constitutes not more than 25 per cent. of the value of the said composite supply provided to Govt. Hence its better if you can clarify the Exactly what kind of work contract is to done for Jodhpur Railway division , becuase the Gst rate vary in type of work contract services provided
As per Notification 2/2018 CT (r) ITs Exempted if Composite supply of goods and services in which the value of supply of goods constitutes not more than 25 per cent. of the value of the said composite supply provided to Govt. Hence its better if you can clarify the Exactly what kind of work contract is to done for Jodhpur Railway division , becuase the Gst rate vary in type of work contract services provided

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