2020 (1) TMI 659

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....ar that the provisions of both the CGST Act and the RGST Act are the same except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the CGST Act would also mean a reference to the same provision under the RGST Act. Further to the earlier, henceforth for the purposes of this Advance Ruling, a reference to such a similar provision under the CGST Act / RGST Act would be mentioned as being under the "GST Act". • The issue raised by M/S T & D Electricals, S-1/8, RIICO Shopping Complex, Road No. 1, VKIA, Jaipur, Rajasthan 302013 (hereinafter the applicant) is fit to pronounce advance ruling as it falls under the ambit of the Section 97 (2) (d)&(f) given as under: ....

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....s tools with manpower/electrician/technician with required material. Invoicing address- it will be as mentioned in the contract. 2. QUESTIONS ON WHICH THE ADVANCE RULING IS SOUGHT: a. Whether separate registration is required in Karnataka State, and if yes, therefore address proof whether agreement would suffice because nothing else is with the assessee and service recipient will not provide any other proof? b. If registration is not required in Karnataka State, then if we purchase goods from dealer of Rajasthan and want to ship goods directly from dealer(Rajasthan) to township at Karnataka then whether IGST would be charged from us or CGST and SGST by the dealer? c. What document would be required wit....

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.... person has received the goods and the place of supply of such goods shall be the principal place of business of such person;". The law therefore determines that when supplier A delivers goods to recipient C at the direction of third person B, the goods will be deemed to have been received by B and the place of supply shall be the place of B. Therefore, even if the goods were moved by A in Rajasthan to C in Karnataka, they would be deemed to be received by B in Rajasthan and therefore CGST + SGST would be charged by A. The reason for this determination is that tax should follow the commercial transaction to avoid any loss of credits. In the commercial world, there would be a second sales transaction between B and C which would attract IGST ....