T & D Electricals ., In re
Date: October 3, 2019
Subject Matter
AAR in one state cannot determine if registration is required in another state
Summary
The applicant has been awarded a contract by Shree cement Ltd.,Rajasthan for electrical, instrumentation and IT jobs (Works contract) at a township in Karnataka. The applicant sought to know Whether separate registration is required in Karnataka Stat…
Note: Under Section 100 of the CGST/ RGST Act, 2017, an appeal against this ruling lies before the Appellate Authority for Advance Ruling constituted under section 99 of CGST/ RGST Act, 2017, within a period of 30 days from the date of service of this order. At the outset, we would like to make it clear that the provisions of both the CGST Act and the RGST Act are the same except for certain…