The applicant need not obtain separate registration in Karnataka, for supply of services and can raise the invoice by charging IGST from their registered office at Noida, UP, with place of supply as Karnataka.
Registration under GST— section 22 of CGST Act— In the instant case, the applicant has sought advance ruling in respect of the following questions:
3.1 When goods which requires movement from a different place to the work sites forming part of works contract and should we use or mention SAC as against HSN code in the accompanying Tax Invoice for the goods being moved?
3.2 Whether the company is required to be registered in the state of Karnataka for executing the works contract? Nevertheless work/ purchase order being received from L&T (main contractor) on our NOIDA GSTIN ordering us to be bill them on their (L&T's) Karnataka GSTIN ?
3.3 (a) If the answer to the above question no.2 is in negative we mean interstate works contract are allowed than should it be registered as a regular dealer or as an Input Service Distributor
(b) If the answer to the above question 3(a) is affirmed as either this or that we mean registering as regular or ISD we seek your opinion as to distribute the input tax credit by cross charging the input tax being received from supplier of services
Held that— (i) This authority refrains from giving any ruling in respect of the question that whether HSN or SAC that need to be mentioned in the invoice raised by the applicant from their registered office at Noida, UP, as the said question is beyond the jurisdiction of this authority, in terms of Section 97(2) of the CGST Act 2017.
(ii) The applicant need not obtain separate registration in Karnataka, for supply of services and can raise the invoice by charging IGST from their registered office at Noida, UP, with place of supply as Karnataka.
(iii) Since the applicant are neither having nor intending to have any establishment at the site at Karwar, Karnataka, they cannot obtain ISD registration for the site at which they are delivering service.
The applicant need not obtain separate registration in Karnataka, for supply of services and can raise the invoice by charging IGST from their registered office at Noida, UP, with place of supply as Karnataka.
Registration under GST— section 22 of CGST Act— In the instant case, the applicant has sought advance ruling in respect of the following questions:
3.1 When goods which requires movement from a different place to the work sites forming part of works contract and should we use or mention SAC as against HSN code in the accompanying Tax Invoice for the goods being moved?
3.2 Whether the company is required to be registered in the state of Karnataka for executing the works contract? Nevertheless work/ purchase order being received from L&T (main contractor) on our NOIDA GSTIN ordering us to be bill them on their (L&T's) Karnataka GSTIN ?
3.3 (a) If the answer to the above question no.2 is in negative we mean interstate works contract are allowed than should it be registered as a regular dealer or as an Input Service Distributor
(b) If the answer to the above question 3(a) is affirmed as either this or that we mean registering as regular or ISD we seek your opinion as to distribute the input tax credit by cross charging the input tax being received from supplier of services
Held that— (i) This authority refrains from giving any ruling in respect of the question that whether HSN or SAC that need to be mentioned in the invoice raised by the applicant from their registered office at Noida, UP, as the said question is beyond the jurisdiction of this authority, in terms of Section 97(2) of the CGST Act 2017.
(ii) The applicant need not obtain separate registration in Karnataka, for supply of services and can raise the invoice by charging IGST from their registered office at Noida, UP, with place of supply as Karnataka.
(iii) Since the applicant are neither having nor intending to have any establishment at the site at Karwar, Karnataka, they cannot obtain ISD registration for the site at which they are delivering service.