TaxTMI 
TaxTMI 
2026 (2) TMI 1098
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....EVICES LIMITED, C-43/28/1 NEWAL KISHORE ROAD HAZRATGANJ LUCKNOW-226001, Uttar Pradesh., (hereinafter "the applicant") is fit to pronounce advance ruling as they have deposited prescribed Fee under CGST Act and it falls under the ambit of the Section 97(2) given as under: A. SUBMISSION OF THE APPLICANT (in brief) :- Brief facts of the case: M/s Safety Controls & Devices Ltd herein referred as SCDL is engaged in providing work contract services by way of construction of substations and power plant on turnkey basis for various Government Utilities and Central Public Sector Undertaking's. Our registered office is at C-43/28/1, Newal Kishore Road, Lucknow-226001, Utter Pradesh and a branch office at Patna, Bihar. The work of construction of substations is a composite contract for supply of goods and services and can categorized into the below: 1. Civil Works-construction of foundations, office buildings, roads, etc 2. Supply of Equipment as specified in Bill of Quantity (BOQ) 3. Erection & Commissioning of the equipment's supplied 4. Charging and handing over of the substation. Nature of Activity in respect of which Advance Ruling is....
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.... made from a Place of business for which the registration has been obtained, the location of such Place of business; (b) where a supply is made from a place other than the Place of business for which registration has been obtained (a Fixed establishment elsewhere), the location of such Fixed establishment; (c) where a supply is made from more than one establishment, whether the Place of business or Fixed establishment, the location of the establishment most directly concerned with the provisions of the supply; and (d) in absence of such places, the location of the Usual place of residence of the supplier; In the instant case location of supplier (applicant) is Uttar Pradesh, as the supply is made from Uttar Pradesh. Further Section 2(71) also defines 'location of supplier of services' and in the instant case the location of the applicant (works contractor) will be the state where his principal place of business is registered (unless he has established office / establishment in the place where the services are supplied) The place of supply, in case of works contract services, shall be the location at which the immovable property (construction site) i....
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....& SGST should be charged in case when registration is not required and goods are purchased from UP and shipped directly from dealer of UP to site at Rajasthan. Further if the goods are purchased from a dealer of Rajasthan and shipped to the site of Rajasthan, then IGST should be charged in terms of Section 10(1)(b) of the IGST Act 2017. C. QUESTIONS ON WHICH THE ADVANCE RULING IS SOUGHT: Question 1: Whether SCDL can make inter-state supplies from its registered office at Lucknow, UP to NTPC Bikaner, Rajasthan or it is required to take registration in the State of Rajasthan. Question 2: Tax Treatment of inwards supplies - Made from Uttar Pradesh and shipped to site at Rajasthan - Made from Rajasthan and shipped to site at Rajasthan D. COMMENTS OF THE JURISDICTIONAL OFFICER:- As the applicant is un-registered in the state of Rajasthan, no comment seeked. E. PERSONAL HEARING: In the matter after heard personally on 30.04.2025. An order was passed on dated 13.06.2025 via ADVANCE RULING NO. RAJ/AAR/2025-26/08. The finding of order is summarized as below:- 1) We have carefully examined the statement of facts, contents of the application filed by ....
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....th 6.1 The first question for which the applicant has sought ruling of this authority is whether they can make interstate supply from their registered office at Lucknow, UP to NTPC Bikaner, Rajasthan or Whether they required to take registration in the state of Rajasthan. Thus, Section 97 sub section (2) allows this authority only to decide on matters on the question in relation whether applicant is required to be registered. In the subject case, this application can be entertained only if the applicant raised query whether they are required to be registered or not. Here we found that the applicant is already taken the registration and raised question whether SCDL can make inter-state supplies from its registered office at Lucknow, UP to NTPC Bikaner, Rajasthan or it is required to take registration in the State of Rajasthan. 6.2 The second question asked by the applicant is with respect to the tax treatment of inward supplies Made from Uttar Pradesh and shipped to site at Rajasthan Made from Rajasthan and ship to site at Rajasthan Upon in toto reading of both the questions, it appears that the ruling being sought is, whether the supply is interstate and tax t....
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.... territory, from where he undertakes supply of goods or services. Hence, on this count, the order of the AAR appears to be erroneous. 3. We find that in Para 6.1 of their order, the AAR has held that the applicant has already taken registration and that the applicant has raised a question whether he can make interstate supplies from its registered office, or whether he is required to take registration in the state of Rajasthan. 4. In Para 8, the AAR has held that since the applicant has already taken registration, the application for advance ruling is not maintainable and is rejected. 5. The fact that the applicant was registered in another state was not relevant to decide whether the activities undertaken by it in the State of Rajasthan require a GSTN registration in Rajasthan or not. It is apparent from the appeal and the facts presented by the appellant that his query is specific, as to whether they are required to take a registration in the State of Rajasthan or not. 6. We find that clause (f) of sub-section (2) of Section 97 of CGST Act, 2017 lays down that the question on which advance ruling is sought may be in respect of whether an applic....
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....fully examined the statement of facts, the application filed by the applicant, the submissions made during the hearing, and the comments from the jurisdictional Tax Authority. The issue for consideration is whether M/s Safety Controls & Devices Limited (SCDL), registered in Uttar Pradesh, is required to obtain separate registration in the State of Rajasthan for executing a turnkey works contract for NTPC Limited at Bikaner, Rajasthan. 3. We find that the issue raised by M/s Safety Controls & Devices Limited (SCDL), registered in Uttar Pradesh is fit to pronounce advance ruling as it falls under the ambit of the section 97(2)(f) given as under:- (f) whether applicant is required to be registered 4. The applicant has stated that it is engaged in providing works contract services by way of construction of substations and power plants on turnkey basis for Government utilities and public sector undertakings. It holds a valid GST registration in Uttar Pradesh and does not have any fixed establishment in Rajasthan. All goods are supplied either from vendors located in Uttar Pradesh or directly to the project site at Rajasthan on an "FOR site" basis. The entire construction ....