18 June 2024
A is a Sub-Contractor registered in Haryana got a contract from a Contractor who is registered in West Bengal to Construct a school in Haryana .My query is that what will be the place of supply in this case. Can the contractor take ITC of invoice raised by sub-contractor.
19 June 2024
I think as A is only a Sub-contractor of Main Contractor acting on his behalf ,the place of supply should be goverened by section 12(2)(a) of IGST Act that is place of supply should be the location of main contractor.
19 June 2024
Sub Contractor is going to provide Construction Service which is related to Construction of Immovable property, so even that case PoS should be location of Immovable Property.
19 June 2024
In that case if sub-contractor is registered in Haryana & immovable property is also in Haryana he will charge CGST &SGST in his Tax Invoice. But the Main-Contarctor who is registered in West Bengal will loose all the Input Tax Credit. I think Section 12(3) will apply to Main -Contractor only.
19 June 2024
Even if you take case of Main Contractor providing service in relation to Haryana Property his PoS will be Harayana, he is be liable to take registration in Haryana
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