Court :
Rajasthan AAR
Brief :
The present update intends to discuss the Advance Ruling given in the case of M/s T & D Electricals. The question placed before the Advance Ruling was the requirement of separate registration for executing works contract in another State and leviability of tax-whether CGST/SGST or IGST if separate registration is not taken in Karnataka and goods are purchased from dealer in Rajasthan for delivery at Karnataka along with admissibility of input tax credit on such goods. The Authority for Advance Ruling denied to given any decision on the questions raised before it by merely stating that the question involves GST registration in Karnataka which is beyond the purview of this authority. In this respect, the issue that needs to be examined is whether Rajasthan AAR cannot decide on liability to get registration under GST in another State? It is common that an assessee registered under Rajasthan would approach AAR of Rajasthan for any clarification or decision on any issue. We hereby make an attempt to discuss this issue with respect to provisions contained in CGST Act, 2017.
Citation :
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