Registration under GST— Section 22 of CGST Act— In the instant case, the applicant sought for an advance ruling in respect of the following questions.

(A). Whether separate registration is required in Odisha state? If yes, whether E-tender document/LOA would suffice as address proof since nothing else is with the Applicant and service recipient will not provide any other proof?

(B). If registration is not required in Odisha state and if we purchase goods from a supplier of Maharashtra and want to ship goods directly from the premises of a supplier of Maharashtra to Odisha state, then whether CGST & SGST would be charged from us or IGST by the supplier of Maharashtra?

(C). If registration is not required in Odisha state and if we purchase goods from a dealer of Odisha to use the goods in Odisha then whether IGST would be charged from us or CGST & SGST by the dealer of Odisha?

The Applicant is registered under Maharashtra Goods and Service Tax Act, 2017 as Works Contractor. The Applicant has received a letter of acceptance (LOA) dated 15th February 2022 for executing Construction of Major bridges, ROBs, Supply of Vehicle, Site facilities & other allied works between km 143 to km 184 (172 (29 Route km + 12.108 Long chainage=41.1 km)) of Khurda Road- Bolangir new BG Rail line project of East Coast Railway in Boudha District, Odisha.

In its submission, the Applicant submitted that the place of supply, in case of works contract services as governed by Section 12(3)(a) of IGST Act 2017, shall be the location at which the immovable property (construction site) is located. In the Applicant’s case, Place of Supply is State of Odisha and Location of Supplier is state of Maharashtra, hence IGST needs to be charged. 

The Applicant is required to maintain suitable structures in terms of human and technical resources with sufficient degree of permanence at the sites of East Coast Railway, Odisha to effect supply of desired services as per the terms and conditions of the work order. It has to ensure provision of works contract service for the contract period, indicating sufficient degree of permanence to the human and technical resources employed at the sites. The Applicant through its expert belonging, therefore, is to supply the services at the site from the establishment as defined under section 2 (7) of the IGST Act. The location of the supplier should, therefore, be in Odisha in terms of section 2 (15) of the IGST Act. Therefore, We do not agree with the contention of the Applicant that the Location of Supplier is in state of Maharashtra not in Odisha. Accordingly, we hold that the Applicant is required to be registered under Odisha Goods and Services Tax Act, 2017.

Held that—  the Applicant is required to be registered under Odisha Goods and Services Act, 2017 and Central Goods and Services Act, 2017 for the works contract service provided to M/s East Coast Railway, Odisha.