Case Law Details
In re GEW (India) Pvt. Ltd. (GST AAR Karnataka)
Separate registration not required for supply of works contract service in Karnataka; IGST to be charged on invoice raised from registered office in Noida
Karnataka Authority for Advance Ruling (KAAR) held that no separate registration is required for supply of works contract services in Karnataka by M/s L&T, Karnataka by the assessee registered at Noida, Uttar Pradesh as invoice can be raised by the assessee charging IGST from its registered office in Noida, Uttar Pradesh.
M/s Gew India Pvt. Ltd. (“the Applicant”) has sought an advance ruling on, whether the Applicant registered at Noida, Uttar Pradesh is required to take registration in the state of Karnataka for execution of works contract issued by M/s L&T, Karnataka at Karnataka.
The KAAR observed that the Applicant is neither having and nor intending to have any establishment in Karnataka, therefore the location of the supplier in the present case would be the place of the business of the Applicant which is Noida, UP.
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