Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
GST - Highlights / Catch Notes

Home Highlights April 2020 Year 2020 This

Requirement of separate registration - Execution of contract in ...

GST

April 24, 2020

Requirement of separate registration - Execution of contract in different state - The applicant has only one principle place of business, for which registration has been obtained and does not have any other fixed establishment other than the principle place of business, as admitted by the applicant. Therefore the location of the supplier is nothing but the principle place of business which is in Rajasthan. Thus there is no requirement for a separate registration in Karnataka for execution of the contract. - AAR

View Source

 


 

You may also like:

  1. Requirement of separate registration for different states - raising of invoice from Mumbai Head Office for imports received at various ports, located in various states...

  2. Requirement to obtain registration in the state in which goods are imported - said goods are directly sold from the port of importation to the customers located across...

  3. Requirement to issue tax invoice - In the instant case, two separate supplies take place. The first one is made by the contractor to the applicant and thereafter another...

  4. Requirement of separate registration is required in Odisha state - The Applicant through its expert belonging, therefore, is to supply the services at the site from the...

  5. Requirement of registration in Assam, if applicant registered in West Bengal, buys goods at Guwahati - though clause (f) of sub-section (2) of section 97 enables the...

  6. Requirement of registration in importing states other than Maharashtra - goods are imported, sold and delivered directly from CFS (Container Freight Station) / DPD...

  7. Multiple GST registration from the same premises - Option for separate registration may be availed by a registered person provided such registered person has multiple...

  8. Separate registration for different units - Commissioner rightly denied the request to accord ex-post facto permission to hold both separate VAT & Composition registrations.

  9. Requirement for registration - Renting of property situated in Haryana - place of business to be considered for the purpose of registration - the applicant have rightly...

  10. Works Contract - deemed sale or not - inter-state trade - the principle enunciated in M/s.LARSEN AND TOUBRO LIMITED‘s case would squarely apply to the case on hand, as...

  11. Scope of Advance Ruling authority - requirement of separate registration - The question raised by the applicant pertains to GST registration in State of Karnataka, which...

  12. Rate of tax - uniform rate of tax or different rate of tax on purchase of goods for use in the works contract - It was open to state legislatures to provide uniform...

  13. Scope of the term Railways Works contract in relation to Mumbai Railway Vikas Corporation Ltd (MRVC) - The definition of 'Works Contract' do not state that the...

  14. Requirement of registration - Tamil Nadu Skill development Corporation(TNSDC) - The applicant is not an SSC approved by the NSDC - In the instant case the activities of...

  15. Requirement to take GSTIN - Agent - the applicant is only authorized to supply the goods and service under the brand name other taxable person - applicant covers under...

 

Quick Updates:Latest Updates