TMI Blog2019 (2) TMI 919X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 har ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... HE APPLICANT: a. The applicant who is the service provider is having the registered office at Jaipur Rajasthan and providing transport services to various manufacturers of motor vehicles for carrying their vehicles from the factory to the various cities in India where the authorised dealers are located. b. The applicant has entered into an agreement with various manufacturers and the agreements were showing the place of business as Jaipur i.e. the registered office of the company. c. In order to park their trucks and trailers the applicant has taken on lease the vacant lands at various cities where the vehicles are parked not always but as per waiting at the manufacturer factory for loading/ unloading or at dealer premises f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Since no billing is done from any other state other than Jaipur and even input services bills are billed at Jaipur thus the applicant is required to take registration at Jaipur only or at any other state? c. Whether having a vacant lands on lease for parking of trailers/ trucks at various cities for operational purpose requires registration at various cities when billing, control, registered office, head office and management is centralized located at Jaipur. 3. COMMENTS OF JURISDICTIONAL OFFICER The jurisdictional officer has commented that concerning states are most suitable to advice on this matter as it pertains to their respective jurisdictions. Matter is related to other states, so query should be asked from the conc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he CGST Act, 2017 is being referred to: Sec 2(71) defines Location of the Supplier of Service , means:- (a) where a supply is made from a place of business for which the registration has been obtained, the location of such place of business; (b) where a supply is made from a place other than the place of business for which registration has been obtained (a fixed establishment elsewhere), the location of such fixed establishment; (c) where a supply is made from more than one establishment, whether the place of business or fixed establishment, the location of the establishment most directly concerned with the provisions of the supply; and (d) in absence of such places, the location of the usual place of residence of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. Further, the applicant has submitted that he has taken on lease some vacant lands so as to park his vehicles and to provide resting place for drivers. The authorized representative has reiterated the same ..... X X X X Extracts X X X X X X X X Extracts X X X X
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