DEAR PARVEEN JI & RAJA JI
AS PER LATEST ADVANCE RULING
IN CASE OF JAIMIN ENGG. P. LTD
GST - RAJASTHAN AAR - APPLICANT ARE EXPECTING TO DO CERTAIN CONSTRUCTION WORK IN THE STATE OF RAJASTHAN WHEREAS THEY ARE LOCATED IN STATE OF GUJRAT AND REGISTERED THERE IN GST - WHETHER THEY ARE REQUIRED TO TAKE REGISTRATION IN STATE RAJASTHAN - HELD --- 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 FY EXCEEDS 20LACS (10LAC IN ANY OF SPECIAL CATEGORY STATES)
-- WHILE SUPPLYING SERVICES IF THE SUPPLIER OF SERVICES (I.e. APPLICANTWHO IN THE GIVEN CASE IS A WORKS CONTRACTOR AND IS REGISTERED IN STATE OF GUJRAT)HAS ANY PLACE OF BUSINESS /OFFICE , ie "FIXED ESTABLISHMENT" FOR THE OPERATION IN RAJASTHAN (PLACE WHERE THE SERVICES ARE TO BE PROVIDED) THEN HE IS REQUIRED TO GET HIMSELF REGISTERED IN STATE OF RAJASTHAN
SO IN LIGHT OF ABOVE ADVANCE RULING ITS CLEAR THAT IF SUPPLIER HAS NOT FIXED ESTABLISHMENT , HE IS NOT LIABLE TO REGISTERED & CAN PROVIDE HIS SERVICES FROM THE STATE HE IS REGISTERED
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