9911796707
TMI Blog2023 (7) TMI 244X X X X Extracts X X X X X X X X Extracts X X X X ..... d Services Tax Act, 2017, within a period of thirty days from the date of communication of this Ruling, or within such further time as mentioned in the proviso to Section 100 (2) of the GST Act. Every such appeal shall be filed in accordance with Section 100 (3) of the GST Act and the Rules prescribed thereunder, and the Regulations prescribed by the West Bengal Authority for Advance Ruling Regulations, 2018. 1.1 At the outset, we would like to make it clear that the Central Goods and Services Tax Act, 2017 (the CGST Act, for short) and the West Bengal Goods and Services Tax Act, 2017 (the WBGST Act, for short) have the same provisions in like matter except for certain provisions. Therefore, unless a mention is specifically made to such d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... contractees situated within/outside West Bengal and inputs (both goods and services) are procured within West Bengal or state where contract would be executed? 1.4 The aforesaid question on which the advance ruling is sought for is found to be covered under clause (f) of sub-section (2) of section 97 of the GST Act. 1.5 The applicant states that the question raised in the application has neither been decided by nor is pending before any authority under any provision of the GST Act. 1.6 The officer concerned from the revenue has raised no objection to the admission of the application. 1.7 The application is, therefore, admitted. 2. Submission of the Applicant 2.1 The applicant submits that sub-section (2) of section 25 of the CGST Act ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... places of business of the said person shall become ineligible to pay tax under the said section. (2) A registered person opting to obtain separate registration for a place of business shall submit a separate application in FORM GST REG-01 in respect of such place of business. (3) The provisions of rule 9 and rule 10 relating to the verification and the grant of registration shall, mutatis mutandis, apply to an application submitted under this rule.' 2.3 The applicant has also drawn attention to the definition of 'place of business' under clause (85) of section 2 of the GST Act which is reproduced herein under: "place of business" includes- (a) a place from where the business is ordinarily carried on, and includes a warehouse, a go ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... contract) in terms of section 12 of the IGST Act, 2017. 3. Submission of the Revenue 3.1 The concerned officer from the revenue has not expressed any view on the issue raised by the applicant. 4. Observations & Findings of the Authority 4.1 We have gone through the records of the issue as well as submissions made by the authorised advocate of the applicant during the course of personal hearing. 4.2 We find that all the questions raised by the applicant are in respect of requirement of registration. However, while the first two questions are related to registration in the State of West Bengal, rest of the questions are in relation to requirement of registration in other States. We first proceed to deal with the issue whether this author ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on having multiple business verticals in a State or Union territory may be granted a separate registration for each business vertical, subject to such conditions as may be prescribed" 4.4 It thus appears that a person having separate business verticals had the option to obtain separate registration for each such vertical in a State or Union territory till 31.01.2019. The expression 'business vertical' was also defined in clause (18) of section 2 of the GST Act as under: "business vertical" means a distinguishable component of an enterprise that is engaged in the supply of individual goods or services or a group of related goods or services which is subject to risks and returns that are different from those of the other business verticals ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stered person, who has obtained separate registration for multiple places of business, to transfer his unutilised input tax credit lying in his electronic credit ledger, either wholly or partly, to any or all of the newly registered place of business. In other words, option for separate registration may be availed by a registered person provided such registered person has multiple places of business. Therefore, in cases where a registered person carries on separate type of businesses from same place of business within a State, he cannot opt to obtain separate registration within the said State as per proviso to sub-section (2) of section 25 of the GST Act read with rules made there under. In view of the above discussions, we rule as under: ..... X X X X Extracts X X X X X X X X Extracts X X X X
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