https://www.taxtmi.com/caselaws?id=786672 Applying the statutory fixed establishment test under the CGST framework, the authority found that extended assembly activity at a construction site with dedicated personnel and equipment meets the permanence and resource threshold, requiring registration in the state where the site is located. It held that where a site within the same state exhibits those characteristics it must be added as an additional place of business, while sites in other states require separate registration. Finally, applying the statutory treatment of inter-establishment movements and Schedule I, the movement of materials to another establishment without consideration qualifies as a supply. en-us Wed, 21 Jan 2026 00:00:00 +0530 Tue, 17 Feb 2026 07:29:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786672 Applying the statutory fixed establishment test under the CGST framework, the authority found that extended assembly activity at a construction site with dedicated personnel and equipment meets the permanence and resource threshold, requiring registration in the state where the site is located. It held that where a site within the same state exhibits those characteristics it must be added as an additional place of business, while sites in other states require separate registration. Finally, applying the statutory treatment of inter-establishment movements and Schedule I, the movement of materials to another establishment without consideration qualifies as a supply. Case-Laws GST Wed, 21 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786672