TMI BlogRequirement of Registration - Out of StateX X X X Extracts X X X X X X X X Extracts X X X X ..... Requirement of Registration - Out of State X X X X Extracts X X X X X X X X Extracts X X X X ..... ited (Located in Maharastra) purchases auto rickshaw from XYZ Limited (Haryana). XYZ Limited supplies entire auto in 3 parts namely Engine , Body , Tyres. ABC Limited takes the delivery of the goods ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at Haryana State , sends them to their godown cum assembly unit at Haryana . After Assembly by the ABC Staff at Haryana , Auto will be sent to Maharastra. Whether ABC Limited is required to take re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gistration at Haryana State or not required. ABC Limited do not wanted to take registration at Haryana. XYZ Supplies goods to ABC on bill to , ship to. ABC sennds the completed auto from Haryana to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... MH on the basis of Delivery Challan. Please clarify. Reply By Shilpi Jain: The Reply: The godown at Haryana is also a distinct establishment even though not registered, in terms of section 25(5). ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The assembly of the 3 parts would be in the nature of supply to ABC MH and thereby registration would be required in Haryana. X X X X Extracts X X X X X X X X Extracts X X X X
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