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2019 (2) TMI 919 - AAR - GSTRequirement for registration - renting of property in different state - place of business to be considered for the purpose of registration - no billing is done from any other state other than Jaipur - registration of vacant lands on lease for parking of trailers/ trucks at various cities for operational purpose - Held that:- The applicant is supplying transport services to various manufacturers to transport their vehicles to the retail outlets in different states. The applicant is fulfilling the condition of clause (a) of Section 2(71) defining “Location of the Supplier of Service”. The applicant is registered in Jaipur, Rajasthan which is his place of business from where he is supplying services in Haryana. The same is also evident from the copy of invoices submitted by the applicant during the personal hearing on dated 04.01.20119 wherein invoices are raised by M/s. Maruti Suzuki, Gurgaon in favour of M/s. K.M. Trans Logistics Pvt. Ltd., Jaipur - Similarly, the applicant is billing and maintains book of accounts at Jaipur only thus also satisfying the condition in clause (b) of Section 2(85) - Further, the applicant is incorporated as a company having its registered office at Jaipur, satisfying condition mentioned in clause (b) of Section 2(113) of CGST Act, 2017. From the facts given by the applicant and on harmonious reading of the Section 22 along with the Section 2(71), Section 2(85) and Section 2(113) of the CGST Act, 2017, it is ascertained that the applicant have rightly taken registration in state of Rajasthan as the supply of transport services is initiated from the state of Rajasthan - The vacant land taken by the applicant is situated in the state of Haryana which is beyond the jurisdiction of this authority.
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