Separate registration not required for supply of works contract service in Karnataka; IGST to be charged on invoice raised from registered office in Noida
Last updated: 16 November 2021
Court :
Karnataka Authority for Advance Ruling (KAAR)
Brief :
In M/s Gew India Pvt. Ltd. [KAR ADRG 63/2021 dated November 8, 2021] Hon'ble Karnataka Authority for Advance Ruling ("KAAR") held that no separate registration is required for supply of works contract services in Karnataka by M/s L&T, Karnataka by the assessee registered at Noida, Uttar Pradesh as invoice can be raised by the assessee charging IGST from its registered office in Noida, Uttar Pradesh.
Citation :
KAR ADRG 63/2021 dated November 8, 2021
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Bimal Jain
Published in GST
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