In re T & D Electricals (GST AAR Rajasthan)
While going through the submissions made by the applicant we observed that the applicant is registered under GST as works contractor and wholesale supplier in Jaipur, Rajasthan having GST No. 08AADFT8381Q1Z9.
The applicant has been awarded order dated 13-03-2019 by Shree Cement Ltd., Bangur Nagar, Post Box No. 33, Beawar-305901 Rajasthan for electrical, instrumentation and IT jobs (Works contract) at township, Karnataka Cement Project (a unit of Shree Cement Ltd.) at Village Kodla 86 Benkanhalli, District Kalaburagi, Karnataka-585222.
The applicant has raised a question, whether separate registration is required in the State of Karnataka for the work contract awarded to him in the State of Karnataka? In this regard we observe that the question raised by the applicant is outside the purview of this authority. The authority for Advance Ruling is created under SGST/UTSGST Act and thus ruling pronounced are applicable within the particular state only, it is for this reason that questions relating to requirement of GST registration in another state is beyond the jurisdiction of this authority and hence no ruling can be given.
FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING, RAJASTHAN
Note: Under Section 100 of the CGST/ RGST Act, 2017, an appeal against this ruling lies before the Appellate Authority for Advance Ruling constituted under section 99 of CGST/ RGST Act, 2017, within a period of 30 days from the date of service of this order.
