TMI Blog2018 (9) TMI 694X X X X Extracts X X X X X X X X Extracts X X X X ..... re is a clear demarcation of a works contract as a supply of service under GST Act - As per section 12(3)(a) of IGST Act, 2017 in case of Works Contract Services Place of supply shall be the location at which the immovable property (construction site) is located. Ruling:- A supplier of service will have to register at the location from where he makes Taxable supplies or is supplying Taxable services if his aggregate turnover in a financial year exceeds twenty lakh rupees (ten lakh rupees in any of special category states) While supplying services if the supplier of services (i.e. applicant who in the given case is a Works Contractor and is registered in State of Gujarat) has any place of business/office in the State of Rajasthan i.e. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... registration has been obtained, the location of such place of business; (b) where a supply is made from a place other than the place of business for which registration has been obtained (a fixed establishment elsewhere), the location of such fixed establishment; (c) where a supply is made from more than one establishment, whether the place of business or fixed establishment, the location of the establishment most directly concerned with the provisions of the supply; and (d) in absence of such places, the location of the usual place of residence of the supplier; 2. Issues to be decided: M/s. Jaimin Engineering Private Limited is a company incorporated under the Companies Act 1956.lt is engaged in construction of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... other form) is involved in the execution of such contract. As per Para 6 (a) of Schedule II to the CGST Act, 2017, works contracts as defined in section 2(119) of the CGST Act, 2017 shall be treated as a supply of services . Thus, there is a clear demarcation of a works contract as a supply of service under GST Act. As per Section 2(15) of the Integrated Goods And Service Tax Act, 2017, the term location of the supplier of services means,- (a) where a supply is made from a place of business for which the registration has been obtained, the location of such place of business; (b) where a supply is made from a place other than the place of business for which registration has been obtained (a fixed establishment e ..... X X X X Extracts X X X X X X X X Extracts X X X X
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