Pankaj Rawat
(GST Practitioner)
(55052 Points)
Replied 20 October 2018
Fine,... Now As per SOP at cbec site By council
Condition 1:
Where the location of the supplier is in State CHD and the place of supply is in state HP, it will be treated as
an inter-State supply and TDS @ 2% under IGST Act is to be
deducted if the deductor (yourself) is registered in State Chandigarh
Condition 2: No TDS will Deducted :
When the location of the supplier and place of supply is in a
HP which is different from the State / UT where the
deductor is registered. (CHD)
Hence if the supplier registered in HP & the services being provided in HP ,but the Deductor is registered in CHD. no TDS liability is applicable. You are not liable to deduct TDS.
Now Reply to Your 2nd query :
FOR CONTRACTOR , NO NEED OF TAKING SEPARATE REGISTRATION IN GST TO PROVIDE SERVICES LIKE WORKS CONTRACT TO ANY OTHER STATE IN INDIA.
As per Section 22 Of The ACT Reads As 'Every Supplier Shall Be Liable To Be Registered Under This Act In The State Or Union Territory, Other Than Special Category States, From Where He Makes A Taxable Supply Of Goods Or Services Or Both, If His Aggregate Turnover In A Financial Year Exceeds Twenty Lakh Rupees, Provided That Where Such Person Makes Taxable Supplies Of Goods Or Services Or Both From Any Of The Special Category States, He Shall Be Liable To Be Registered If His Aggregate Turnover In A Financial Year Exceeds Ten Lakh Rupees.'
"PLEASE NOTE FROM WHERE....MEANS WHERE HE IS REGISTERED"
There is also have Advance Ruling Rajasthan by Applicant M/s JAIMIN ENGINEERING PRIVATE LIMITED