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2019 (3) TMI 1074 - AAR - GSTRequirement of registration - providing taxable and exempted services - import of services - Rajiv Gandhi Centre for Aquaculture [RGCA] is a society under Marine Products Export Development Authority, Ministry of Commerce & Industry, Govt. of India - whether RGCA is required to register under GST Laws? - Purchase of material interstate by unregistered dealer. If no registration is required for RGCA, whether compulsory registration u/s 24 is required to be made against any of the provisions of Section 24? - Held that:- It is clear that all the supplies of RGCA are not exempt and some are taxable supplies. RGCA has also stated that their aggregate turnover is above ₹ 20 Lakhs and that they are also receiving consultancy services from abroad and receiving legal services, which are covered under reverse charge mechanism. In any case, RGCA is making taxable supplies and hence is not covered under the exemption from registration under Section 23. Therefore RGCA is liable for registration under Section 22 of CGST/TNGST Act. Whether separate registration is to be taken from all the states where the offices of RGCA is situated? Explain the procedure to obtain registration? - If registration is required to be made, what are the tax rates applicable to the transactions of RGCA? - Held that:- It is observed that Section 25(1) of the CGST Act, 2017 provides that every person who is liable to be registered under section 22 or section 24 shall apply for registration in every such State or Union territory in which he is so liable. Therefore, registration is required to be taken in the states or union territory from where taxable supplies are made. Since RGCA-Head office is having GST Registration (Migrated from TNVAT) at Tamil Nadu only other various project sites are located at different states but doesn’t having the GST registration so far, If they want to purchase materials through interstate from Mumbai to its one of the branch at Kerala, how the purchases of the materials to be made and what are the documents to be carried for the transport of such purchased goods under GST? - Held that:- It is observed that this question is not on any of the specified issues in respect of which advance ruling may be sought in terms of Section 97 (2) of the CGST Act, 2017. Therefore, the provisions of Advance Ruling are not applicable to this question and no ruling is provided in this regard.
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