https://www.taxtmi.com/caselaws?id=786950 The article addresses whether a supplier with its principal place of business in Uttar Pradesh must obtain separate GST registration in Rajasthan and the tax treatment of goods sent to a Rajasthan project site. It applies the place-of-business/fixed-establishment principle to conclude that absence of a fixed establishment in Rajasthan means no separate state registration is required. It states the place-of-supply rule for goods: movement terminating in another state is an interstate supply (IGST), while supplies made and delivered within the same state attract CGST and SGST; factual tax liability was not finally determined for lack of documents. en-us Wed, 17 Dec 2025 00:00:00 +0530 Mon, 23 Feb 2026 07:38:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786950 The article addresses whether a supplier with its principal place of business in Uttar Pradesh must obtain separate GST registration in Rajasthan and the tax treatment of goods sent to a Rajasthan project site. It applies the place-of-business/fixed-establishment principle to conclude that absence of a fixed establishment in Rajasthan means no separate state registration is required. It states the place-of-supply rule for goods: movement terminating in another state is an interstate supply (IGST), while supplies made and delivered within the same state attract CGST and SGST; factual tax liability was not finally determined for lack of documents. Case-Laws GST Wed, 17 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786950