Separate GST registration not required at place of supply by subcontractor for infrastructure project: AAR
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New Delhi, Nov. 16 -- A separate GST registration is not required in the state (the place of supply) by a subcontractor who was executing an infrastructure project, held the Karnataka bench of the GST Authority for Advance Rulings (AAR).
This verdict protects the spirit of 'Ease of Doing Business'. "The subcontractor can raise the invoice by charging integrated goods and service tax (IGST) from its office in Noida, Uttar Pradesh," the bench said.
According to tax practitioners if this ruling is adopted across the country it will be a key factor which will reduce costs of both the registration and other administrative costs.
Looking at the shortcomings, the AAR also decided that in the absence of an office in Karnataka, the subcontracto...
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