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TMI Blog2019 (2) TMI 919X X X X Extracts X X X X X X X X Extracts X X X X ..... icant} is fit to pronounce advance ruling as it falls under ambit of the Section 97 (2) (f) and it is given as under: f. whether applicant is required to be registered; Further, the applicant being a registered person, GSTIN is 08AACCK0420F1Z4, as per the declaration given by him in Form ARA-01, the issue raised by the applicant is neither pending for proceedings nor proceedings were passed by any authority. Based on the above observations, the application is admitted to pronounce advance ruling. 1. SUBMISSION OF THE APPLICANT: a. The applicant who is the service provider is having the registered office at Jaipur Rajasthan and providing transport services to various manufacturers of motor vehicles for carrying their vehicles from the fa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s and Credit of GST Charged by the trader/ manufacturer in Purchases Bills are also availed at Jaipur thus the principal good that is vehicles are technically located at Jaipur and Supply of service is from Jaipur. 2. QUESTIONS ON WHICH THE ADVANCE RULING IS SOUGHT Applicant has sought ruling to be pronounced under section 97 (2) (f) of the CGST Act 2017, on the following questions: a. What should be the place of business to be considered for the purpose of registration? b. Since no billing is done from any other state other than Jaipur and even input services bills are billed at Jaipur thus the applicant is required to take registration at Jaipur only or at any other state? c. Whether having a vacant lands on lease for parking of trai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ervices of transport from the registered office at Jaipur. As per section 22(1) of the Central Goods and Service Tax Act 2017 & Rajasthan Goods and Service Tax Act 2017 Act the basic ingredients required to be satisfied to decide the place/ state of registration is: (a) Place must be decided from where supplier makes a taxable supply of services. In order to interpret Section 22, the Section 2(71), Section 2(85) and Section 2(113) of the CGST Act, 2017 is being referred to: Sec 2(71) defines "Location of the Supplier of Service", means:- (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; (b) where a supply is made from a place other than the place o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... services in Haryana. The same is also evident from the copy of invoices submitted by the applicant during the personal hearing on dated 04.01.20119 wherein invoices are raised by M/s. Maruti Suzuki, Gurgaon in favour of M/s. K.M. Trans Logistics Pvt. Ltd., Jaipur. Similarly, the applicant is billing and maintains book of accounts at Jaipur only thus also satisfying the condition in clause (b) of Section 2(85). Further, the applicant is incorporated as a company having its registered office at Jaipur, satisfying condition mentioned in clause (b) of Section 2(113) of CGST Act, 2017. From the facts given by the applicant and on harmonious reading of the Section 22 along with the Section 2(71), Section 2(85) and Section 2(113) of the CGST Ac ..... X X X X Extracts X X X X X X X X Extracts X X X X
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