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GST REGISTRATION IN OTHER STATES

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Hardeep Singh

CHARTERED ACCOUNTANT

205 Points Posted on 28 February 2020

The taxpayer company is registered under GST in Punjab having turnover of Rs. 10 Cr. It has set up a wind power plant in Himachal Pradesh from where electricity so generated shall be sold to the local company in the Himachal Pradesh. As the wind power being 'electrical energy' is exempt from GST, therefore, the taxpayer shall be exclusively engaged in effecting exempt supply in Himachal Pradesh state. In this background, do the taxpayer company need to get registration under GST in Himachal Pradesh?

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Quick Summary

A company registered for GST in Punjab, with a turnover of Rs. 10 Cr, has set up a wind power plant in Himachal Pradesh. As the electricity generated is exempt from GST, the company is exclusively making exempt supplies in Himachal Pradesh. The discussion explores whether GST registration is required in Himachal Pradesh, especially if invoices are raised from Punjab, which would constitute an interstate supply.