Page 137 - GSTL_14th May 2020_Vol 36_Part 2

2020 ] IN RE : T & D ELECTRICALS 239
2020 (36) G.S.T.L. 239 (A.A.R. - GST - Kar.)

BEFORE THE AUTHORITY FOR ADVANCE RULING UNDER GST,
KARNATAKA
Dr. Ravi Prasad M.P., Member (State Tax) and Shri Mashhood Ur Rehman
Farooqui, Member (Central Tax)
IN RE : T & D ELECTRICALS
Advance Ruling No. KAR ADRG 18/2020, dated 31-3-2020
GST Registration - Applicant intends to supply goods or services or
both from their principal place of business, i.e., Rajasthan - Applicant having
only one principal place of business, for which registration already obtained
and not having any other fixed establishment other than the principal place of
business - Accordingly, location of supplier is the principal place of business
which is in Rajasthan - Separate registration in Karnataka not required for ex-
ecution of contract - However, they are at liberty to obtain the said registration,
if they are able and intend to have a fixed establishment at the project site in
Karnataka - Sections 2(71) and 22 of Central Goods and Services Tax Act, 2017.
[para 7.5]
Intra-State supply - Goods purchased by applicant from dealer of Ra-
jasthan and shipped directly to the township (location of the project) in Karna-
taka - Supplier, i.e., dealer in Rajasthan and the recipient of goods, i.e., the ap-
plicant, both being situated in the same State of Rajasthan, the impugned sup-
ply becomes intra-State supply, in terms of Section 8 of Integrated Goods and
Services Tax Act, 2017 - Further, the said supply gets covered under ‘Bill to -
Ship to’ transaction, in terms of Section 10(1)(b) ibid and CGST & SGST has to
be charged by the dealer in the relevant invoice - However, applicant has to
charge IGST in their invoice addressed to M/s. Karnataka Cement Project (a
unit of Shree Cement Ltd.). [para 7.6]
Inter-State supply - Goods purchased by applicant from dealer of Kar-
nataka and shipped directly to the township (location of the project) in Karna-
taka - Supplier, i.e., dealer situated in Karnataka and recipient of goods, i.e.,
applicant, being situated in the State of Rajasthan, the impugned supply be-
comes inter-State supply, in terms of Section 7(1) of Integrated Goods and Ser-
vices Tax Act, 2017 - Further the said supply gets covered under ‘Bill to - Ship
to’ transaction, in terms of Section 10(1)(b) ibid and IGST has to be charged by
the dealer in the relevant invoice - However, the applicant also has to charge
IGST in their invoice addressed to M/s. Karnataka Cement Project (a unit of
Shree Cement Ltd.). [para 7.7]
Advance ruling application - Maintainability of - Issue relating to doc-
uments required to be carried by transporter of goods, when purchased from
(a) dealer in Rajasthan and (b) dealer in Karnataka and shipped to Karnataka
Cement Project (a unit of Shree Cement Ltd.) in Karnataka not covered under
the issue/s on which advance ruling can be sought in terms of Section 97(2) of
Central Goods and Services Tax Act, 2017 - No ruling is given to this question.
[para 7.8]
Ruling partly in favour of assessee
[Order]. - M/s. T & D Electricals, S-1/8, RIICO Shopping Complex, Road
No. 1, VKIA, Jaipur-302013 Rajasthan, having User ID 291900000213ART, have
GST LAW TIMES  14th May 2020  137