GST liability to be discharged individually in each state for works contract executed in two states

L and T Pes JV Vs Assistant commissioner of state Tax and Other (Telangana High Court)

Telangana High Court held that nature of supply of works contract executed in two states is intra-state, accordingly, tax liability shall be discharged individually in each state to the extent of proportion of works executed.

Facts- The petitioner is an unincorporated Joint Venture (JV), comprising of two partners viz., Larsen & Toubro Ltd (L&T) and PES Private Limited. The petitioner has received a contract from respondent No.5 – State of Telangana, for construc

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