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There is no need to obtain a separate registration (in a state other than principal place of business) merely for executing a works contract if there is no intention to have a fixed establishment in that particular state.

Registration under GST — The Applicant is registered under GST as works contractor and wholesale supplier in Jaipur, Rajasthan. They have been awarded a contract by M/s. Shree Cement Limited, Rajasthan for electrical, instrumentation and IT jobs (works contract) at township, Karnataka Cement Project. The applicant is seeking advance ruling in respect of the following questions: 1. Whether separate registration is required in Karnataka state ? If yes, whether agreement would suffice as address proof since nothing else is with the assesse and service recipient will not provide any other proof? 2. If registration is not required in Karnataka state and if we purchase goods from dealer of Rajasthan and want to ship goods directly from the premises of dealer of Rajasthan to township at Karnataka then whether CGST & SGST would be charged from us or IGST by the dealer of Rajasthan? If registration is not required in Karnataka state and if we purchase goods from dealer of Karnataka to use the goods at township at Karnataka then whether IGST would be charged from us or CGST & SGST by the dealer of Karnataka? 3. What documents would be required with transporter to transit/ ship material at Karnataka site from dealer/ supplier of Rajasthan and in case of dealer/ supplier is of Karnataka. Advance ruling may kindly be issued in case of registration is required or not required in both the situation? Held that— 1) The applicant need not obtain a separate registration in Karnataka, to execute the project in Karnataka. However, they are at liberty to obtain the said registration, if they are able & intend to have a fixed establishment at the project site in Karnataka. 2) (a) The dealer in Rajasthan has to charge CGST & SGST when the goods, purchased by the applicant, are shipped to project site in Karnataka, under bill to ship to transaction in terms of Section of the IGST Act 2017. (b) The dealer in Karnataka has to charge IGST when the goods, purchased by the applicant, are shipped to project site in Karnataka, under bill to ship to transaction in terms of Section 10(1)(b) of the IGST Act 2017. 3) No ruling is given on this question as it does not cover under Section 97(2) of the CGST Act 2017. — T And D Electricals, In Re… [2020] 22 TAXLOK.COM 096 (AAR-Karnataka)