Impact on Registrations
- Separate registrations in each state
- ISD registration in case of common input services
- TDS deduction by customer may impact decision of registration
Impact on Cash Flow
- Advances made taxable
- Vendor / Customer discounts to be examined for tax impacts
- Impact on tax in case of provisioning by customers
Input Tax Credit
- Input of Credit on consumables may reduce operational costs
- Credit of State GST restricted in certain cases
Impact on Output Pricing
- FOC impacts to be factored in supply
- Exemption forseen for schools, UN, SEZ only
Impact on Supply Chain Management
- Branch transfers taxable
- Salary of supervisors / seniors handling supply across different states may pose a problem
Impact on Place of Supply
- Place of Supply shall usually be the location of recipient.
