Tvl. Teemage Builders Private Limited ., In re
Date: February 11, 2026
Subject Matter
Precast Construction Company Needs GST Registration in Other States for Fixed Establishments
Summary
The Authority for Advance Ruling allowed certain questions related to GST registration for precast concrete construction activities and the nature of inter-state material transportation. It ruled that construction sites in other states where the appl…
FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, TAMILNADU 1. Any appeal against this Advance Ruling order shall lie before the Tamil Nadu State Appellate Authority for Advance Ruling, Chennai under Sub-Section (1) of Section 100 of CGST Act 2017/ TNGST Act 2017, within 30 days from the date on which the ruling sought to be appealed is communicated. 2. In terms of Section 103(1) of th…