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GST Registration

Ankit Marfatia (student) (25 Points)

26 January 2020

If manufacturer having GSTN in Rajasthan, does installation work(work contract) in jharkhand. Do they require separate no. For jharkhand?

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2 Replies

Anup Agarwal (1184 Points)
Replied 26 January 2020

Manufacturer suppling services of installation?

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Pankaj Rawat (GST Practitioner) (55052 Points)
Replied 26 January 2020

No .......

As Section 22 Of The ACT Reads As 'Every Supplier Shall Be Liable To Be Registered Under This Act In The State Or Union Territory, FROM WHERE HE MAKES A TAXABLE Supply Of Goods Or Services Or Both,

PLEASE NOTE "FROM WHERE....MEANS WHERE HE IS REGISTERED"

Hence the taxpayer can supply a services from Rajasthan & not required to take registration in Jharkhand & Section 12 of IGST is invoke & supply can be made by charging IGST .

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