Fixed establishment triggers state registration where onsite permanence and resources for precast erection create taxable presence.
Case-Laws
GST
Where a taxpayer precasts concrete offsite and brings personnel and machinery to a construction site, the site exhibits sufficient permanence and use of human and technical resources to constitute a fixed establishment; consequence: registration is required in the state of the construction site. Transportation and use of precast materials at t
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =