Construction in another state? Under GST, the place of supply for works contract is where the property is located — so for Karnataka construction, GST must be paid in Karnataka.
This means Goel Amruta Realty will generally need a Karnataka GST registration to raise proper CGST+SGST bills and claim local ITC.
For materials bought in Karnataka, ITC is available only in Karnataka GST — Maharashtra registration cannot directly claim it unless billed via IGST in an interstate supply.
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