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of <h1>Transport Service Provider's Registration under CGST Act 2017 in Jaipur Upheld</h1> <h3>In Re: M/s. K.M. Trans Logistics Private Limited</h3> The ruling authority determined that the applicant, a transport service provider based in Jaipur, Rajasthan, should be registered in Jaipur under the CGST ... Requirement for registration - renting of property in different state - place of business to be considered for the purpose of registration - no billing is done from any other state other than Jaipur - registration of vacant lands on lease for parking of trailers/ trucks at various cities for operational purpose - Held that:- The applicant is supplying transport services to various manufacturers to transport their vehicles to the retail outlets in different states. The applicant is fulfilling the condition of clause (a) of Section 2(71) defining “Location of the Supplier of Service”. 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 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 - The vacant land taken by the applicant is situated in the state of Haryana which is beyond the jurisdiction of this authority. Issues:1. Whether the applicant is required to be registered for providing transport services.2. Determining the place of business for registration.3. Registration requirements for services provided from different states.4. Impact of leasing vacant lands on registration.Analysis:1. The applicant, a service provider of transport services, sought an advance ruling on registration under Section 97(2)(f) of the CGST Act 2017. The applicant operates from Jaipur, Rajasthan, providing transport services for vehicle manufacturers across India. The applicant's operations, billing, and control are centralized in Jaipur, with all input services and goods consumed addressed there. The applicant purchases vehicles in Rajasthan, registers them in Jaipur, and conducts all related activities from Jaipur.2. The ruling authority analyzed the applicant's situation in light of Section 22(1) of the CGST Act 2017, which determines the place of registration based on where taxable services are supplied. Referring to relevant definitions in the Act, it was found that the applicant satisfies the conditions for registration in Jaipur. Invoices submitted during the hearing confirmed the supply of services from Rajasthan, aligning with the statutory requirements for registration.3. The authority noted that the applicant's registration in Rajasthan is appropriate as the services are initiated from there, despite operations extending to other states. The applicant's compliance with conditions related to the place of business, maintenance of accounts, and incorporation in Jaipur supports the registration in Rajasthan. However, the authority clarified that leasing vacant lands in Haryana for operational purposes falls outside its jurisdiction, emphasizing that the ruling pertains to the state of Rajasthan only.4. In the ruling, it was concluded that the applicant should be registered in Jaipur, Rajasthan, as services are provided from the registered place of business. Registration under the GST regime is determined by the place of supply, which, in this case, is Rajasthan. The authority highlighted that questions regarding leasing vacant lands in other states are beyond its purview, reiterating that the ruling is confined to the state of Rajasthan.This detailed analysis of the judgment provides insights into the registration requirements for service providers operating across multiple states and clarifies the jurisdictional limitations of the ruling authority concerning specific aspects of the applicant's operations.
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