https://www.taxtmi.com/caselaws?id=394786 The AAR Karnataka ruled that a supplier with principal place of business in Rajasthan executing contracts in Karnataka does not require separate registration in Karnataka under Section 22 of CGST Act 2017, as taxable supply originates from the registered location in Rajasthan. For inter-state supplies, IGST applies regardless of delivery location - when purchasing from Rajasthan dealers for Karnataka delivery, IGST is charged; similarly, when purchasing from Karnataka dealers while being registered in Rajasthan, IGST applies as it constitutes inter-state supply under Section 7(1) of IGST Act 2017. The AAR declined to rule on documentation requirements for transporters as it falls outside the scope of advance ruling provisions under Section 97(2) of CGST Act 2017. en-us Tue, 31 Mar 2020 00:00:00 +0530 Mon, 17 Mar 2025 17:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=394786 The AAR Karnataka ruled that a supplier with principal place of business in Rajasthan executing contracts in Karnataka does not require separate registration in Karnataka under Section 22 of CGST Act 2017, as taxable supply originates from the registered location in Rajasthan. For inter-state supplies, IGST applies regardless of delivery location - when purchasing from Rajasthan dealers for Karnataka delivery, IGST is charged; similarly, when purchasing from Karnataka dealers while being registered in Rajasthan, IGST applies as it constitutes inter-state supply under Section 7(1) of IGST Act 2017. The AAR declined to rule on documentation requirements for transporters as it falls outside the scope of advance ruling provisions under Section 97(2) of CGST Act 2017. Case-Laws GST Tue, 31 Mar 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=394786