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 construction of substations and power plants on a turnkey basis for Government utilities and public sector undertakings. The contract in question includes civil works, supply of equipment, erection and commissioning, and handing over of the completed substation. The land is provided by NTPC, and upon completion, ownership of the substation vests with NTPC. SCDL has its registered office in Lucknow, Uttar Pradesh, and a branch office in Patna, Bihar. It does not have any office or fixed establishment in Rajasthan. The supply of equipment is handled from Uttar Pradesh, and materials are supplied directly to the site on an “FOR site” basis. Civil and erection work is carried out by subcontractors.
