9911796707
TMI Blog2020 (4) TMI 693X X X X Extracts X X X X X X X X Extracts X X X X ..... ing the fee of Rs. 5,000/- each under the CGST Act and the KGST Act. 2. The Applicant is registered under the Goods and Services Act, 2017 as works contractor and wholesale supplier in Jaipur, Rajasthan, having GSTIN 08AADPT8381Q1Z9. They have been awarded a contract by M/s. Shree Cement Limited, Rajasthan for electrical, instrumentation and IT jobs (works contract) at township, Karnataka Cement Project (a unit of Shree Cement Ltd.,). The applicant had sought advance ruling, on the same questions & same issues that have been raised in the instant application, before the Authority for Advance Ruling, Rajasthan, Jaipur, who have not passed any ruling on the grounds that the questions pertain to GST registration in Karnataka which are beyond ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er the applicant claims that they have sought advance ruling in respect of the questions on the issues covered under Section 97(2)(d) & (f) of the CGST Act 2017. But it is observed that only one question is covered under Section of the CGST Act 2017. Therefore the application is partially admitted. 4. Applicant's statement of relevant facts: The applicant furnishes the following facts which have a bearing on the questions raised by them in the instant application: a) They are registered under GST Act having GSTIN 08AADFT8381Q1Z9 as works contractor and wholesale supplier in Jaipur, Rajasthan. They have been awarded a contract by M/s. Shree Cement Ltd., Rajasthan for electrical, instrumentation and IT jobs (works contract) at township ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ty lakh rupees. b) Section 2(71) defines location of supplier and in the instant case location of supplier (applicant) is Rajasthan, as the supply is made from Rajasthan. Further Section 2(71) also defines 'location of supplier of services' and in the instant case the location of the applicant (works contractor) will be the state where his principal place of business is registered (unless he has established office / establishment in the place where the services are supplied) c) The place of supply, in case of works contract services, shall be the location at which the immovable property (construction site) is located, as per Section of IGST Act 2017. d) Therefore we understand that we are not required to have any separate GST reg ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ail, requested to issue advance ruling on the basis of written submission in the application on consideration of the same as their oral submissions and hence personal hearing may not be granted. 7. DISCUSSION & FINDINGS: 7.1 We have considered the submissions made by the Applicant in their application for advance ruling as well as the issues involved & relevant facts having a bearing on the questions in respect of which advance ruling is sought by the applicant. 7.2 At the outset, we would like to state that the provisions of both the CGST Act, 2017 and the KGST Act, 2017 are the same except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the CGST Act would also mean ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... second question consists of two parts i.e. a & b. The first part of the said question (part a) is related to the situation where the goods are purchased by the applicant from the dealer of Rajasthan and shipped directly to the township (location of the project) in Karnataka, if separate registration is not required in Karnataka. In this situation whether the dealer in Rajasthan has to charge CGST & SGST or the IGST? In this situation the supplier i.e. dealer in Rajasthan and the recipient of goods i.e. the applicant, both are situated in the same state of Rajasthan and hence the impugned supply becomes intra-state supply, in terms of Section 8 of the IGST Act 2017 and the said supply gets covered under Bill to - Ship to transaction, in te ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion does not gets covered under the issue/s on which the advance ruling can be sought under CGST Act 2017, in terms of Section 97 (2) of the said Act. Therefore no ruling is given to this question. 8. In view of the foregoing, we pass the following RULING 1) The applicant need not obtain a separate registration in Karnataka, to execute the project in Karnataka. However, they are at liberty to obtain the said registration, if they are able & intend to have a fixed establishment at the project site in Karnataka. 2) (a) The dealer in Rajasthan has to charge CGST & SGST when the goods, purchased by the applicant, are shipped to project site in Karnataka, under bill to ship to transaction in terms of Section of the IGST Act 2017. (b) The d ..... X X X X Extracts X X X X X X X X Extracts X X X X
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