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Separate GST Registration for executing works contract not required

  • Jun 2, 2020 | Divita S Gupta

The Authority of Advance Ruling ruled there is no need for a separate Goods and Service Tax registration in another state for execution of the contract in that state. The applicant who works as a contractor and wholesale supplier in Rajasthan was awarded a works contract for electrical, instrumentation, and IT jobs at a project in Karnataka. The applicant filed an application seeking clarification on whether a separate GST registration would be required in Karnataka. The AAR bench ruled that the applicant need not obtain a separate GST registration in Karnataka, to execute the project in that state, However, the applicant is at liberty to obtain a GST registration if they intend to have a fixed establishment at the project site in said state. 

Avalara helps businesses of all sizes get GST return filing, e-way bill generation and e-invoicing right with cloud-based GST compliance solutions in India. Goods and Services Tax (GST) rates, rules, and regulations change frequently. Although we hope you'll find this information helpful, this blog is for informational purposes only and does not provide legal or tax advice.
Avalara Author
Divita S Gupta
Avalara Author Divita S Gupta
Divita has served as a writer and editor for top financial services organizations in India. She has written on topics like mutual funds, insurance, taxes, SME financing for globally recognized banking and financial organizations including ICICI, Aditya Birla Group, News Corp. With a Masters in Business Administration from Symbiosis International University, she currently owns a small business in Mumbai.

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