In Re: Jaimin Engineering Private Limited
GST
2018 (9) TMI 694 – AUTHORITY FOR ADVANCE RULINGS, RAJASTHAN – 2018 (17) G. S. T. L. 33 (A. A. R. – GST), [2019] 61 G S.T.R. 54 (AAR)
AUTHORITY FOR ADVANCE RULINGS, RAJASTHAN – AAR
Dated:- 1-7-2018
RAJ\/AAR\/2018-19\/07
GST
NITIN WAPA AND SUDHIR SHARMA, MEMBER
\nPresent for the Applicant.
\nMs. Shafaly Girdharwal, CA (Authorised Representative).
\n1. SUBMISSION OF THE APPLICANT:
\nM\/s. Jaimin Engineering Private Limited is engaged in construction of Cold storage. GST provisions for registration are covered in Chapter 6 of CGST Act, Section 22 of CGST Act provide for the basic requirement for registration as reproduced below:
\nEvery supplier shall be liable to be registered under this Act in the State or Union territory, other than special category States, from where he makes a taxable supply of goods or services or both, if his aggregate turnover in a financial year exceeds twenty lakh rupees:
\nProvided that where such person <\/p>\n
= = = = = = = =<\/p>\n
Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n sions of the supply; and = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n a clear demarcation of a works contract as a supply of service under GST Act. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" In Re: Jaimin Engineering Private LimitedGST2018 (9) TMI 694 – AUTHORITY FOR ADVANCE RULINGS, RAJASTHAN – 2018 (17) G. S. T. L. 33 (A. A. R. – GST), [2019] 61 G S.T.R. 54 (AAR)AUTHORITY FOR ADVANCE RULINGS, RAJASTHAN – AARDated:- 1-7-2018RAJ\/AAR\/2018-19\/07 GSTNITIN WAPA AND SUDHIR SHARMA, MEMBER Present for the Applicant. Ms. Shafaly Girdharwal, CA … Continue reading “In Re: Jaimin Engineering Private Limited”<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-13674","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/13674","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=13674"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/13674\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=13674"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=13674"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=13674"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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\n(d) in absence of such places, the location of the usual place of residence of the supplier;
\n2. Issues to be decided:
\nM\/s. Jaimin Engineering Private Limited is a company incorporated under the Companies Act 1956.lt is engaged in construction of cold storages at various parts of Country. They are expecting to do some construction work in the state of Rajasthan whereas they are located in the state of Gujarat and registered there in GST. As per GST provisions every supplier is required to take registration in each state where he have a place of business. Here they have place of business in Gujarat and are duly registered there. They will be charging IGST on their activity in Rajasthan making it a place of supply. The state share of that IGST will go to the state of Rajasthan as it is the place of supply. The taxpayer believes that he is not required to take registration in the state of Rajasthan.
\n3. Personal Hearing (PH)
\nIn the matter personal hearing<\/p>\n
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\nAs per Section 2(15) of the Integrated Goods And Service Tax Act, 2017, the term “location of the supplier of services” means,-
\n(a) where a supply is made from a place of business for which the registration has been obtained, the location of such place of business;
\n(b) where a supply is made from a place other than the place of business for which registration has been obtained (a fixed establishment elsewhere), the location of such fixed establishment;
\n(c) where a supply is made from more than one establishment, whether the place of business or fixed establishment, the location of the establishment most directly concerned with the provisions of the supply; and
\n(d) in absence of such places, the location of the usual place of residence of the supplier
\nThe Location of the Works Contractor shall remain to be the state where his principal place of business is registered (unless he ha<\/p>\n
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