Safety Controls & Devices Limited ., In re
Date: December 16, 2025
Subject Matter
Supplier Not Required to Register in Another State for Works Contract Without Fixed Establishment
Summary
The Authority for Advance Ruling (AAR), upon remand by the Appellate Authority for Advance Ruling (AAAR), has allowed the application, holding that a supplier already registered in Uttar Pradesh is not required to obtain a separate GST registration i…
FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, RAJASTHAN Note 1: 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. Note 2: At the outset, we would like to make it clear that the provi…