Case Law Details
In re Jaimin Engineering Pvt Ltd (GST AAR Rajasthan)
A supplier of service will have to register at the location from where he makes Taxable supplies or is supplying Taxable services if his aggregate turnover in a financial year exceeds twenty lakh rupees (ten lakh rupees in any of special category states).
While supplying services if the supplier of services (i.e. applicant who in the given case is a Works Contractor and is registered in State of Gujarat) has any place of business/office in the State of Rajasthan i.e. has a fixed establishment for operation in State of Rajasthan (place where the services are to be provided) then he is required to get himself registered in State of Rajasthan.
FULL TEXT OF ORDER OF ADVANCE RULING AUTHORITY RAJASTHAN
1. SUBMISSION OF THE APPLICANT:
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Advance Ruling is wrong. Refer my analysis in the magazine J.K.Jain’s GST & Vat Reporter