Location of Supplier determines registration state; movement across States triggers IGST while intra state supplies attract CGST and SGST.

Location of Supplier determines registration state; movement across States triggers IGST while intra state supplies attract CGST and SGST.Case-LawsGSTSection 22(1) and the definition of “location of supplier of services” frame the registration rule: a sup

Location of Supplier determines registration state; movement across States triggers IGST while intra state supplies attract CGST and SGST.
Case-Laws
GST
Section 22(1) and the definition of “location of supplier of services” frame the registration rule: a supplier must register in the State from which taxable supplies are made, being the place of business or fixed establishment for which registration is obtained. On the facts the applicant has no office or fixed establishment in Rajastha

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