TMI Blog2020 (1) TMI 659X X X X Extracts X X X X X X X X Extracts X X X X ..... ing can be given. The question raised by the applicant pertains to GST registration in State of Karnataka, which is beyond the purview of this authority therefore no ruling is given. - RAJ/AAR/2019-20/21 - - - Dated:- 3-10-2019 - J.P. MEENA AND HEMANT JAIN MEMBER Present for the applicant: Shri Anoop Kumar Sood (Partner) Shri Ravi Gupta (Authorised Representative) Note : Under Section 100 of the CGST/RGST Act, 2017, an appeal against this ruling lies before the Appellate Authority for Advance Ruling constituted under section 99 of CGST/RGST Act, 2017, within a period of 30 days from the date of service of this order. At the outset, we would like to make it clear that the provision ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... angur Nagar, Post Box No. 33, Beawar 305901, Rajasthan for electrical, instrumentation and IT jobs (Works contract) at township, Karnataka Cement Project (a unit of Shree Cement Ltd.), P.B. No-I, Village-Kodla Benkanhalli, Tq- Sedam, District-Kalburagi, Karnataka 585222. Key terms and conditions of the contract are as below: - Scope of Work- complete electrical and instrumentation job installation, testing and commissioning at township. Job involves supply of material and installation, testing and commissioning of the same. Contract Value- Contract basic value ₹ 297.85 lakh Payment-as per agreed contract Contractor Scope- contractor shall arrange all required tools and tac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted his comments vide letter dated 09.09.2019 and stated that, As per Section 12(3)(a) of IGST Act, 2017, in case of works contract services, place of supply shall be the location at which the immovable property (construction site) is located. Thus the applicant is not required to have any separate GST registration in Karnataka state for supply of works contract service. In reply of Point No.3 of the application, Section 10(1)(b) of the IGST Act brings clarity to the issue, it state that where the goods are delivered by the supplier to a recipient or any other person on the direction of a third person, whether acting as an agent or otherwise, before or during movement of goods, either by way of transfer of documents of title to t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The applicant has raised a question, whether separate registration is required in the State of Karnataka for the work contract awarded to him in the State of Karnataka? In this regard we observe that the question raised by the applicant is outside the purview of this authority. The authority for Advance Ruling is created under SGST/UTSGST Act and thus ruling pronounced are applicable within the particular state only, it is for this reason that questions relating to requirement of GST registration in another state is beyond the jurisdiction of this authority and hence no ruling can be given. 6. In view of the foregoing, we rule as follows: - RULING The question raised by the applicant pertains to GST reg ..... X X X X Extracts X X X X X X X X Extracts X X X X
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