watch_later 21/01/18
Respected Sir/Mam,
My client is registered under GST at Rajasthan.
He is engaged in Rail Transport Service.
He got Contract from Bikaner Zone (Rajasthan) to load 4 Tonn Goods in a specific Train.
Now the origin  Station of the train is Bhiwani (Haryana) and as per Railway rules He have to made all payments at Bhiwani  station and accordingly  he made payment at Bhiwani.
Now Tarin's  Final Destination Station is Kanpur (Uttar Pradesh) and my client have full rights to load goods in the train at any station between Bhiwani (Haryana) to Kanpur (UP) and he loaded goods at Delhi and unload the same at Kanpur.
Now I want to ask about the required registration for Different state for my client as The Contract made at Rajasthan, Payment made at Haryana, Goods loaded at Delhi and unloaded at Uttar Pradesh.
Kindly guide for the same.   
my Client has paid Rs 70,000 +5% GST per day to Railway at Bhiwani Station and He charge Rs 75,000/- (without GST) per day from a unregistered agent for transportation of good by rail from Delhi to Kanpur. 
The Goods which he has transported belongs to different buyer but booking at Delhi and payment at Kanpur is done by a single unregistered Agent. 
Further GST applicability on the goods which was transported is uncertain i.e. it is not know by client that whether goods was taxable or exempted.  
Now you are requested for your views/observation on this case.
Thanks in advance
CA Rahul Bhimrajka and Advocate Mukesh Kumar Sharma
Jhunjhunu (Rajasthan) 333026
2 Responses | Latest response: 22/01/18 | Sort by Likes(thumb_up) Recent | GST Reply
watch_later 22/01/18

Your client is a service provider.

In case of service providers, the place of supply is place where recipient is registered, in other cases the place of supply is location of registered service provider.

First of all once your client is registered, he needs to charge GST on invoice issued to his client at 18%.

Secondly, the place at which orders are received in Rajasthan where registration is already taken.

Service can be provided anywhere, you (client) need to find out place of supply for the purpose of charging IGST or otherwise.

In your case other places where goods are loaded are temporary places and you do not have any office or permanent establishment, so registration is not required.

Even rules are not clear in this regard. But in my opinion you need not have registration in different states since you already have registration at your principal place of business. However, if you have any office in other states, then you need to take registration subject to turnover limit.

Services are performed at different places and that happens in case of services, unless you have a place of business you can bill from your base state charging IGST subject to provisions of place of supply.

watch_later 22/01/18

Thanks Sir, My client has not any further office except state of Rajasthan. yes he is only providing service of booking space in railway containers for goods transport. lake of knowledge and did not communicated to us for this.


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