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TMI Blog2020 (4) TMI 693X X X X Extracts X X X X X X X X Extracts X X X X ..... siness, which is located in Rajasthan. The applicant has only one principle place of business, for which registration has been obtained and does not have any other fixed establishment other than the principle place of business, as admitted by the applicant. Therefore the location of the supplier is nothing but the principle place of business which is in Rajasthan. Thus there is no requirement for a separate registration in Karnataka for execution of the contract. If registration is not required in Karnataka state and if we purchase goods from dealer of Rajasthan and want to ship goods directly from the premises of dealer of Rajasthan to township at Karnataka then whether CGST SGST would be charged from us or IGST by the dealer of Rajasthan? - If registration is not required in Karnataka state and if we purchase goods from dealer of Karnataka to use the goods at township at Karnataka then whether IGST would be charged from us or CGST SGST by the dealer of Karnataka? - HELD THAT:- In this situation the supplier i.e. dealer is situated in Karnataka the recipient of goods i.e. the applicant, is situated in the state of Rajasthan and hence the impugned supply becomes inter-stat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ons: 1. Whether separate registration is required in Karnataka state ? If yes, whether agreement would suffice as address proof since nothing else is with the assesse and service recipient will not provide any other proof? 2. If registration is not required in Karnataka state and if we purchase goods from dealer of Rajasthan and want to ship goods directly from the premises of dealer of Rajasthan to township at Karnataka then whether CGST SGST would be charged from us or IGST by the dealer of Rajasthan ? If registration is not required in Karnataka state and if we purchase goods from dealer of Karnataka to use the goods at township at Karnataka then whether IGST would be charged from us or CGST SGST by the dealer of Karnataka? 3. What documents would be required with transporter to transit/ ship material at Karnataka site from dealer/ supplier of Rajasthan and in case of dealer/ supplier is of Karnataka. Advance ruling may kindly be issued in case of registration is required or not required in both the situation? 3. Admissibility of the application : The applicant filed the instant application as an unregistered person, in relation to the contract ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al year exceeds twenty 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 registration in Karnataka State. Further according to the Advance Ruling of AAR, Rajasthan, the jurisdictional officer also opined that registration is not required. e) Documents required for proof of principal place of business, as per GST Act are Legal Ownership Document, Consent Letter, Electricity Bill, Municipal Khata Copy, Property Tax Receipt, Rent / Lease agreement Rent receipt with NOC (in case of expired agre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... esaid contract in Karnataka State or not. Section 22 of the CGST Act 2017 is relevant to registration and stipulates that every supplier shall be liable to be registered in the state from where the said supplier makes the taxable supply of goods or services or both, subject to the threshold limit of the aggregate turnover in a financial year. 7.5 In the instant case, the applicant intends to supply goods or services or both from their principle place of business, which is located in Rajasthan. The applicant has only one principle place of business, for which registration has been obtained and does not have any other fixed establishment other than the principle place of business, as admitted by the applicant. Therefore the location of the supplier is nothing but the principle place of business which is in Rajasthan. Thus there is no requirement for a separate registration in Karnataka for execution of the contract referred supra. 7.6 The 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 (locati ..... X X X X Extracts X X X X X X X X Extracts X X X X
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