Sale of Solar Power Plant from unregistered state

[DS Pal]

Dear experts,

Company A (Registered with Himachal Pradesh GST) construct and sold a "Solar Power Plant" situated in Himachal Pradesh to Company B (having a registered office in Uttar Pradesh) during 2018-19.

Company B is registered under GST in the state of Rajasthan only since year 2022 and last year PAN based turnover is totally exempt which is around 65 Lacs (Supply of Electricity).

Now, the Company B wants to sell the same to Company C (Haryana). Should Company B require to take GST registration in the state of Himachal Pradesh for this transaction?

OR Can Company B issue tax invoice from Rajasthan State?

Also Note: Such solar plant is standing in books of Company B as fixed assets. 

Please advise a possible solution.

Thank you.

AI Summary

Place of supply: immovable property location governs GST registration, requiring registration where the property is situated.
For a supply treated as immovable property, the place of supply is the location of the property and the supplier must obtain GST registration in that State to effect and invoice the supply; invoicing from the supplier's registration State is not appropriate. Classification as immovable or movable (or as a going concern) affects tax treatment and requires factual and ruling-based analysis.