08 January 2019
Sir, we are registered in Rajasthan and we are in the business of erection of prefabricated steel structure. We are in a sub contractor of one company which is in the business of constrution of prefabricated steel structure. The main company get contract to erect the structure from all over India.We are sub contracted the work of erection of plant we go there with our supervisor and staff and erect the plant. We keep our tools and staff at the place provided by the company. Our main contractor to is also registered in rajasthan. He too has not applied for registration in each state. The erection work sometimes take 30 days and some times 6 to 9 months. We do not take on rent any place and after doing the work come back to Rajasthan. My query is do we have to take registration in each state in which we get work. As the place of supply will be the place of erection of immovable property we have to charge IGST. or CGST
09 January 2019
In my view the place of supply will be that State only where the work has been carried out. You will have to charge IGST on all such invoices.
CAclubindia
