T & D Electricals ., In re
Date: March 31, 2020
Subject Matter
A firm need not get registered in a state just for the purpose of execution of a contract in that state
Summary
The Applicant is registered as works contractor and wholesale supplier in Jaipur, Rajasthan. They have been awarded a contract by M/s Shree Cement Limited, Rajasthan for electrical, instrumentation and IT jobs (works contract) at township, Karnataka…
1. M/s T & D Electricals, S-l/8, RIICO Shopping Complex, Road No. 1, VKIA, Jaipur -302013 Rajasthan, having User ID 291900000213ART, have filed an application for Advance Ruling under Section 97 of CGST Act,2017 & KGST Act, 2017 read with Rule 104 of CGST Rules 2017 & KGST Rules 2017, in form GST ARA-01, discharging the fee of Rs.5,000/- each under the CGST Act and the KGST Act. 2. The…