9911796707
TMI Blog2018 (9) TMI 694X X X X Extracts X X X X X X X X Extracts X X X X ..... this Act in the State or Union territory, other than special category States, from where he makes a taxable supply of goods or services or both, if his aggregate turnover in a financial year exceeds twenty lakh rupees: Provided that where such person makes taxable supplies of goods or services or both from any of the special category States, he shall be liable to be registered if his aggregate turnover in a financial year exceeds ten lakh rupees. Also section 2(71) provide the location of supplier. We can say that the place from where the supply is made will be taken as a location of supplier. In our case the supply will be made from Gujarat. Section 2(71) "location of the supplier of services" means,- (a) where a supply is made ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing was given to the applicant. Ms. Shafaly Girdharwal, CA, Authorised Representative of applicant appeared for personal hearing on 25.06.2018. During the PH she reiterated the submission already made in the application for Advance Ruling. She requested that the case may be decided as per the submission made earlier in Advance Ruling Application. 4. Findings and analysis: The Works Contracts has been defined in Section 2(119) of the CGST Act, 2017 as "works contract" means a contract for building, construction, fabrication, completion, erection, installation, fitting out, improvement, modification, repair, maintenance, renovation, alteration or commissioning of any immovable property wherein transfer of property in goods (whether as goods ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... site) is located. Section 22(1) of CGST Act,2017 defines the liability for registration as: Every supplier shall be liable to be registered under this Act in the State or Union territory, other than special category States, from where he makes a taxable supply of goods or services or both, if his aggregate turnover in a financial year exceeds twenty lakh rupees: Provided that where such person makes taxable supplies of goods or services or both from any of the special category States, he shall be liable to be registered if his aggregate turnover in a financial year exceeds ten lakh rupees. In view of the foregoing, we rule as under: RULING: A supplier of service will have to register at the location from where he makes Taxable supplie ..... X X X X Extracts X X X X X X X X Extracts X X X X
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