GST Registration Required Due to Fixed Establishment at Construction Site: AAR Tamilnadu

In re Tvl. Teemage Builders Private Limited (GST AAR Tamilnadu) The Authority for Advance Ruling, Tamil Nadu, examined an application filed by a registered entity engaged in precast concrete construction. The applicant manufactures precast concrete structures such as beams, columns, slabs, panels and staircases at its factory in Tirupur and transports them to construction sites across India, where they are assembled into commercial buildings using mechanised processes. No actual construction activity is carried out at the customer’s site other than assembly, and only a small number of employ...