Place of registration and applicable of tax

This query is : Resolved

ATUL KUMAR GAUTAM (Querist)
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26 June 2017 Dear Sir,
please advice :-
Client Location- Bhopal

Name of Work:-
Independent Engineer for the development of Hata - Fatehpur – Rajpura-Silapuri-Bajna - Dargawan Road, Deherda - Isagarh Road, Semaria Manikpur Road & Tikamgarh-Mehironi Road Projects under Sagar Zone on BOT (Toll Annuity) basis in Madhya Pradesh

Location of Service Provider: Principal Consultant (Lead Consultant) - Gurgaon
Sub-Consultant -Noida
Note- Presentably Principal Consultants submit bill to client and receive the payment. Sub consultants submit bill to principal consultants and receive payment from principal consultants. There is a site office for which rent paid by the principal consultant.
Advice Require:-
1. Registration for Principal Consultants and tax to be chargedie., IGST/CGST and SGST
2. Registration for Sub-Consultants and tax to be charged i.e IGST/CGSTand SGST
3. Registration for principal consultants and sub-consultants and tax to be charged if rent for site office paid by the sub –consultants.

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)
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26 June 2017 1 Registration for Principal Consultants is required and tax to be charged ie., CGST and SGST
2. Registration for Sub-Consultants is required and tax to be charged i.e CGSTand SGST
3. Registration for principal consultants not required in site office tax to be chargeable is IGST and sub-consultants to register and charge CGST and SGST if rent for site office paid by the sub –consultants.