2025 (12) TMI 307

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....dresses to its various clients, primarily e-commerce sellers and service providers, operating across India, startup entrepreneur etc. The facilities offered include video conferencing, mailing, GST registration support and authorised representative services. The applicant provides its premises as the "Principal place of Business" (PPoB) for their clients ensuring compliance with statutory record maintenance, KYC and Aadhar verification norms. The applicant maintains all statutory records and ensures compliance with KYC and Aadhar verification norms for each client. 3. The applicant has sought an advance ruling on the following question: Whether GST registration can be granted to multiple unrelated business, each allotted a disti....

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....ly or weekly or monthly basis, as per their business needs. Due to the de-centralised nature of online e-commerce business, sellers require state -wise GST registration for seamless movement of goods through e-commerce operator having warehouses across India. Establishing a full-fledged office in each state is economically and operationally not viable and burdensome. Therefore, the concept of virtual office concept has been developed world wide, which is also gaining momentum in India. 5. The Applicant further submitted that they have developed a compliant virtual office model, including: • Provision of business address with unique, demarcated, and identifiable desk/suite numbers; • Facility for signage and offi....

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....21-22 dated 14.07.2021-wherein it has been reiterated that GST registration can be granted for co-working spaces, provided separate agreements and compliance with documentation requirements are ensured. 7. Personal hearing was granted on 16.10.2025 Shri Samir I. Siddhapuria, Advocate appeared on behalf of the applicant and reiterated the facts & grounds as stated in the application. Discussion and findings 8. At the outset, we would like to state that the provisions of both the CGST Act and the GGST 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 provisions under the GGST Act. 9. We....

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....is not for them but for their clients to whom the applicant lets out their premises. The question, which is sought, is whether these clients can be granted registration or otherwise. Thus, their query does not fall under the ambit of Section 95. 11. Secondly, Section 97 (2) of the CGST Act lays down the issues on which the advance ruling can be sought, which is reproduced below: (2) The question on which the advance ruling is sought under this Act, shall be in respect of, - (a) classification of any goods or services or both; (b) applicability of a notification issued under the provisions of this Act; (c) determination of time and value of supply of goods or services or both; (d) admissibility....