No Separate GST Registration required if No Fixed Establishment Exists: AAR Rajasthan

In re Safety Controls & Devices Limited (GST AAR Rajasthan) The matter concerns an application filed by M/s Safety Controls & Devices Limited (SCDL), registered in Uttar Pradesh, seeking an advance ruling on whether it is required to obtain separate GST registration in the State of Rajasthan for executing a turnkey substation project awarded by NTPC at Bikaner, Rajasthan. The application was filed under Section 97(2)(f) of the CGST Act, 2017, which permits advance rulings on whether an applicant is required to be registered. SCDL is engaged in works contract services involving construc...