https://www.taxtmi.com/caselaws?id=786950 GST registration for a turnkey works contract depends on the supplier's registered place of business or fixed establishment, not solely on the location of immovable property where construction is performed. A supplier registered in Uttar Pradesh with no office or fixed establishment in Rajasthan need not obtain separate Rajasthan registration merely because the project site is located there. For inward goods, supplies moved from Uttar Pradesh to Rajasthan are interstate supplies subject to IGST, while supplies made and delivered within Rajasthan attract CGST and SGST. Specific inward-supply liability requires supporting invoices and cannot be conclusively determined without documentary evidence. 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 GST registration for a turnkey works contract depends on the supplier's registered place of business or fixed establishment, not solely on the location of immovable property where construction is performed. A supplier registered in Uttar Pradesh with no office or fixed establishment in Rajasthan need not obtain separate Rajasthan registration merely because the project site is located there. For inward goods, supplies moved from Uttar Pradesh to Rajasthan are interstate supplies subject to IGST, while supplies made and delivered within Rajasthan attract CGST and SGST. Specific inward-supply liability requires supporting invoices and cannot be conclusively determined without documentary evidence. Case-Laws GST Wed, 17 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786950