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 Rajasthan; its location of supplier is Uttar Pradesh, so it is not obliged to register in Rajasthan merely because the construction site (place of supply) is located there. Concerning inward supplies the Authority could not conclusively determine taxability for want of invoices; as a principle, movement of goods across States attracts IGST, whereas supplies and delivery wholly within the State attract CGST and SGST.
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