Impact of GST Registration on Multiple Business Types: A Case Study of Aesthetik Engineers Pvt. Ltd.

In re Aesthetik Engineers Private Limited (AAR GST West Bengal)

This analysis seeks to unravel the complexities surrounding the requirements of separate GST registration for each type of business—be it manufacturing, reselling, or providing services—carried out from the same place or at multiple places in the same state. The case in question revolves around Aesthetik Engineers Private Limited (AAR GST West Bengal) and the GST provisions as they apply to their multifaceted business operations.

Analysis:

Aesthetik Engineers Private Limited, a registered entity under the GST Act, is a multifaceted company involved in manufacturing, reselling, and providing services. It aimed to expand its operations to other states, raising questions about GST registration requirements. Key questions focused on the necessity for separate GST registrations for each type of business, each state of operation, and even each contract. These queries fall under clause (f) of sub-section (2) of section 97 of the GST Act.

The company referenced various GST Act provisions and rules, suggesting that while separate registrations for different businesses operating from the same location are not mandatory, there’s no prohibition either. Additionally, despite being registered under the WBGST Act, 2017, they argued they are not required to register in each state where work is executed.

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