Question related to GST registration in another state is beyond the purview of AAR
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 with transporter to transit/ ship material at Karnataka site from dealer of Rajasthan, in case registration is required and not required?
OBSERVATION:
The applicant has raised a question, whether separate registration is required in the State of Karnataka for the work contract awarded to him in the State of Karnataka? In this regard we observe that the question raised by the applicant is outside the purview of this authority. The authority for Advance Ruling is created under SGST/UTSGST Act and thus ruling pronounced are applicable within the particular state only, it is for this reason that questions relating to requirement of GST registration in another state is beyond the jurisdiction of this authority and hence no ruling can be given.
RULING
The question raised by the applicant pertains to GST registration in State of Karnataka, which is beyond the purview of this authority therefore no ruling is given.
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Tags : Judgement, GST, Advance Ruling
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