https://www.taxtmi.com/caselaws?id=429062 The AAR Odisha ruled that a Maharashtra-based contractor executing railway works in Odisha must obtain separate GST registration in Odisha. The authority determined that the location of supplier for works contract services is at the project site in Odisha, not the contractor's principal place of business in Maharashtra. Since the contractor must establish permanent infrastructure including sheds, storehouses, and technical resources at the Odisha railway site for contract execution, this constitutes an "establishment" under IGST Act provisions. The contractor is therefore required to register under both Odisha SGST and CGST Acts for providing works contract services to East Coast Railway. en-us Tue, 20 Sep 2022 00:00:00 +0530 Thu, 10 Apr 2025 15:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=429062 The AAR Odisha ruled that a Maharashtra-based contractor executing railway works in Odisha must obtain separate GST registration in Odisha. The authority determined that the location of supplier for works contract services is at the project site in Odisha, not the contractor's principal place of business in Maharashtra. Since the contractor must establish permanent infrastructure including sheds, storehouses, and technical resources at the Odisha railway site for contract execution, this constitutes an "establishment" under IGST Act provisions. The contractor is therefore required to register under both Odisha SGST and CGST Acts for providing works contract services to East Coast Railway. Case-Laws GST Tue, 20 Sep 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=429062