Issue relating to gst registration

Please read section 43B of the model GST law. It appears that the operation would be covered under agrregator. If so then the place of aggregator would only require to be registered. Deeper examination reqd. 

REGISTRATION UNDER GST:

For resolving your queries let me quote relevant portion of relevant provisions of Draft model Law. 

SECTION: 19 REGISTRATIONS

1. Every person who is liable to be registered under Schedule III of this Act shall apply for registration in every such State in which he so liable within thirty days from the date on which he become liable for registration, in such manner and subject to such conditions as may be  prescribed:…………………………………..

Schedule: III LIABILITY TO BE REGISTERED

1. Every supplier shall be liable to be registered under this Act in the State from where he makes a taxable supply of goods and/or services if his aggregate turnover in financial year exceeds………………………………………..

ANALYSIS:

Section-19 says, If a person liable to be registered under Schedule III then he need to apply for registration in every SUCH state in which he so liable and Schedule III says registration need to be taken in the State from where assessee makes a taxable supply. Therefore, combined reading of both the provisions envisages that assessee needs to take registration in each state from where he makes a supply. In above case since assessee is providing service from Delhi (head office of company). Therefore, he needs to get registration in Delhi. Though, he may take registration in other states also but in such situation he would not be able to justify that he makes a taxable supply from that state.