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of <h1>Multistate Construction Firm Must Obtain GST Registration in All States Where Taxable Services Exceed Prescribed Turnover Threshold</h1> <h3>In Re: Jaimin Engineering Private Limited</h3> In Re: Jaimin Engineering Private Limited - 2018 (17) G. S. T. L. 33 (A. A. R. - GST), [2019] 61 G S.T.R. 54 (AAR) Issues involved: Registration requirements under GST for a company engaged in construction across different states.Analysis:1. Issue 1 - Registration Requirement in Multiple States:M/s. Jaimin Engineering Private Limited, a construction company, sought clarification on the GST registration requirement as they operate in Gujarat but plan to undertake construction work in Rajasthan. The company believed they were not obligated to register in Rajasthan despite conducting taxable activities there. The key contention was whether registration in every state of operation was mandatory.2. Personal Hearing:During the personal hearing, the company's Authorized Representative reiterated their stance, emphasizing that the case should be decided based on their initial submission.3. Findings and Analysis:The judgment referred to the definition of works contracts under the CGST Act, categorizing them as a supply of services. It highlighted that the location of the supplier of services is crucial, as per Section 2(15) of the IGST Act. The ruling clarified that a Works Contractor's location is determined by the state of their principal place of business unless they have a fixed establishment where services are provided. The judgment also cited Section 12(3)(a) of the IGST Act, which specifies the place of supply for Works Contract Services as the location of the immovable property. Furthermore, it reiterated the registration liability under Section 22(1) of the CGST Act based on aggregate turnover.4. Conclusion:The ruling concluded that a service supplier must register in the state where taxable supplies are made if their aggregate turnover exceeds the specified threshold. Additionally, if a service provider has a fixed establishment in a state where services are rendered, registration in that state is mandatory, even if the principal place of business is elsewhere. This decision clarified the registration obligations for companies operating across multiple states under the GST framework.
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