TaxTMI 
TaxTMI 
2026 (2) TMI 820
X X X X Extracts X X X X
X X X X Extracts X X X X
.... fraud or suppression of material facts or misrepresentation of facts, shall render such ruling to be void ab initio in accordance with Section 104 of the Act. 5. The provisions of both the Central Goods and Services Tax Act and the Tamil Nadu Goods and Services Tax Act (herein referred to as the Act) are the same except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the Central Goods and Services Tax Act would also mean a reference to the same provisions under the Tamil Nadu Goods and Services Tax Act. M/s. Teemage Builders Pvt Ltd., No. 6/35, College Road, First Cross Street, Tirupur-641 602 (hereinafter called as the "Applicant") are registered under the GST Act with GSTIN 33AADCT6964E1ZA. The applicant is engaged in the business of precast concrete construction. The applicant makes concrete structures in their own premises by a process known as "Precasting" and then transports the structures to its customers' sites for manoeuvring/ assembling them into buildings. No actual construction takes place in the customers' site. 2.0 The Applicant has made a payment of application fees of Rs. 5,000/....
X X X X Extracts X X X X
X X X X Extracts X X X X
....all be issued for return of tools, equipments for return from worksite to our registered office? j. If tools, equipments and accessories which are returnable after work execution should be transported under delivery challan, what is the rate to be adopted in the delivery challan and e-way bill, whether contract rate or whether GST rate of the tools and equipments transported? k. If we are transferring materials and equipments between two sites at respective state where we do not have fixed establishment, what document shall be used for transportation of the same? 3.1 The applicant submits that the present application is maintainable under Section 97(2)(f) and (g) of the CGST / TNGST Act, 2017, i.e., 'whether applicant is required to be registered under the Act' and 'whether any particular thing done by the applicant with respect to any goods and/or services or both amounts to or results in a supply of goods and/or services or both, within the meaning of that term.' 3.2 Under the 'Statement of relevant facts having a bearing on the question raised' and 'Statement of interpretation of law', the Applicant has stated the following....
X X X X Extracts X X X X
X X X X Extracts X X X X
....cases of In re GEW (Inglia) Pvt Ltd (KAR/ADRG/63/2021) and In re M/s. T & D Electrical (KAR/ADRG/18/2020) and the Rajasthan Authority for Advance Ruling in the case of Jaimin Engineering Pvt Ltd (RAJ/AAR/2018-19/07) wherein it was consistently held in all the cases held that when there is no fixed establishment established or intended to be established, no separate registration of work site is needed for a works contractor. 4.1. The admissibility of the queries under Section 97(2) of the CGST Act, 2017 would be discussed when the particular question is taken up for reply. 4.2 The applicant is under the administrative control of Central Tax Authority. The concerned Authorities of the Centre and State were addressed to report the detailed remarks and no pendency report on the questions raised by the applicant in their ARA application. 4.3 Since, no remarks have been received from the Central or State GST jurisdictional Authorities, it is construed that there are no pending proceedings against the applicant on the questions raised by them in their advance ruling application Personal Hearing 5.1 The applicant was given an opportunity to be heard in person on 17.12.2025. ....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... to (k) of the application are hypothetical and advance ruling cannot be provided on those questions. The Members asked the AR to submit invoices and agreement copies, a set each for inter-state and intra-state supplies. The AR undertook to submit the same within a weeks' time. 6) Discussions and Findings: 6.1 We have carefully considered the submissions made by the Applicant in their application, copies of the relevant documents furnished by them, the submissions made during the personal hearing. We find that they are engaged in the business of precast concrete construction. The applicant makes concrete structures in its own premises by a process known as "Precasting" and then transports the structures to its customers' sites for manoeuvring/ assembling them into buildings. From the submissions made by the applicant, it is clear that they build precast structures such as beams, columns, wall panels, solid slabs, hollow slabs, staircases, cladding walls etc at the applicant's premises located in Tirupur. These precast structures are then transported to the construction site, within the state or outside the state. The superstructure of the building is then construc....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... applicant's claim that they do not have a fixed establishment at the construction site is not acceptable. As they are having a fixed establishment in the other state, they are required to get registered in the state where the construction site is located. b. Whether it is mandatory to register the site address (where there is only temporary office and no fixed establishment) as additional place of business if the site address is different from the registered office address but within the same state? The question is in relation to registration of a premises. This is covered under Section 97(2)(f) of the CGST Act, 2017 and hence is admissible. The discussion had in the preceding para on the fixed establishment is applicable to this question also. So, whenever, the applicant undertakes assembling of the precast structures at a construction site situated in Tamil Nadu, where the applicant has a principal place of business, they may add such sites as 'additional places of business'. In case, the construction site is located in another state, they are required to get registered in the state where the construction site is located. c. Whether the transportation of ....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... in Section 25, when made in the course or furtherance of business: Sub-sections (4) and (5) of Section 25 the CGST Act, 2017 recognise the distinct persons as: (4) A person who has obtained or is required to obtain more than one registration, whether in one State or Union territory or more than one State or Union territory shall, in respect of each such registration, be treated as distinct persons for the purposes of this Act. (5) Where a person who has obtained or is required to obtain registration in a State or Union territory in respect of an establishment, has an establishment in another State or Union territory, then such establishments shall be treated as establishments of distinct persons for the purposes of this Act Thus, the applicant, who is registered in the state of Tamil Nadu, has supplied goods or services to their construction site situated in another state. It is already confirmed that the applicant has an establishment in the other state where construction site is situated. In this scenario, the activity undertaken by the applicant, i.e. supply of goods or services without consideration falls in Schedule I and consequently under the scope o....
X X X X Extracts X X X X
X X X X Extracts X X X X
....als and equipments between two sites at respective state where we do not have fixed establishment, what document shall be used for transportation of the same? Section 97(2) of the CGST Act 2017 specifies the issues in respect which the questions shall be asked seeking advance ruling and the said section is as under: 97 (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 of input tax credit of tax paid or deemed to have been paid; (e) determination of the liability to pay tax on any goods or services or both; (f) whether applicant is required to be registered; (g) whether any particular thing done by the applicant with respect to any goods or services or both amounts to or results in a supply of goods or services or both, within the meaning of that term In the instant case, it is clear that the questions raised by the applicant are not covered....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ds shall be made according to Rule 55(1)(c) of the CGST Rules 2017 without support of invoice but with Delivery Challan? The question is not covered under the issues mentioned under Section 97(2) of the CGST Act 2017. Hence the question is liable for rejection in terms of Section 98(2) of the CGST Act 2017. f. Whether it is mandatory to specify the tax rate in delivery challan (as per Rule 55(1)) since we undertake only works contract and the rate of tax for the same is 18%, but the rate of tax for individual components (like cement) is 28% when they are sold separately? The question is not covered under the issues mentioned under Section 97(2) of the CGST Act 2017. Hence the question is liable for rejection in terms of Section 98(2) of the CGST Act 2017. g. The delivery challan and e-way bill for manufactured elements and other raw materials for site work would contain GST rates and corresponding HSN codes, which would differ from the final invoice where SAC code for composite works contract would be mentioned. Would that be considered as a mismatch between HSN/SAC codes and GST rates in e-way bill and actual invoice, which is made at stage wise completion of construct....