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GST - Highlights / Catch Notes

Home Highlights September 2018 Year 2018 This

Works Contract - Place of supply of service - A supplier of ...


Service Suppliers Must Register at Location of Taxable Supplies if Turnover Exceeds Rs. 20 Lakh; Rs. 10 Lakh in Special Category States.

September 13, 2018

Case Laws     GST     AAR

Works Contract - Place of supply of service - 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)

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