The Karnataka Authority of Advance Ruling (AAR) ruled that no separate GST registration in Karnataka required, for the supply of service, can raise invoice by charging IGST from their registered office. The Applicant, GEW (India) Pvt. Ltd. is a company, got a sub-contract work from M/s L86T, claimed to be a works contract, for erecting steel structure cast and bolted on the ground in the civil foundation, at the site at Karwar, Karnataka. The scope of the contract involves Procurement of structural steel from approved suppliers such as SAIL/JSPL/Tata, Fabrication at GEW India factory premises, at Noida, as per the drawings, Transportation of material, and erection at Karvar site.
Source Taxscan
