As Section 22 Of The ACT Reads As 'Every Supplier Shall Be Liable To Be Registered Under This Act In The State Or Union Territory, FROM WHERE HE MAKES A TAXABLE Supply Of Goods Or Services Or Both,
PLEASE NOTE "FROM WHERE....MEANS WHERE HE IS REGISTERED"
Hence the taxpayer can supply a services from Rajasthan & not required to take registration in Jharkhand & Section 12 of IGST is invoke & supply can be made by charging IGST .
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