Requirement of Registration - Out of State

[Rajendra Prasad]

ABC Limited (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 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 registration 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 MH on the basis of Delivery Challan.

Please clarify.

AI Summary

ABC Limited must register for GST in Haryana due to assembly operations under section 25(5) of the GST Act. ABC Limited, based in Maharashtra, purchases auto rickshaw parts from XYZ Limited in Haryana and assembles them at their Haryana facility before sending them to Maharashtra. The query is whether ABC Limited needs to register for GST in Haryana. The response clarifies that since the assembly in Haryana constitutes a supply, ABC Limited is required to register in Haryana under section 25(5) of the GST Act, as the Haryana facility is considered a distinct establishment.