Page 138 - GSTL_14th May 2020_Vol 36_Part 2

240 GST LAW TIMES [ Vol. 36
filed an application for Advance Ruling under Section 97 of CGST Act, 2017 &
KGST Act, 2017 read with Rule 104 of CGST Rules, 2017 & KGST Rules, 2017, in
Form GST ARA-01, discharging the fee of Rs. 5,000/- each under the CGST Act
and the KGST Act.
2. The Applicant is registered under the Goods and Services [Tax] Act,
2017 as works contractor and wholesale supplier in Jaipur, Rajasthan, having
GSTIN 08AADFT8381Q1Z9. They have been awarded a contract by M/s. Shree
Cement Limited, Rajasthan for electrical, instrumentation and IT jobs (works
contract) at township, Karnataka Cement Project (a unit of Shree Cement Ltd.,).
The applicant had sought advance ruling, on the same questions & same issues
that have been raised in the instant application, before the Authority for Advance
Ruling, Rajasthan, Jaipur, who have not passed any ruling on the grounds that
the questions pertain to GST registration in Karnataka which are beyond the
purview of the said authority. In view of this, the applicant filed the instant ap-
plication, as an unregistered person, seeking advance ruling in respect of the fol-
lowing questions :
(1) Whether separate registration is required in Karnataka State? If yes,
whether agreement would suffice as address proof since nothing else is with
the assesse and service recipient will not provide any other proof?
(2) If registration is not required in Karnataka State and if we purchase goods
from dealer of Rajasthan and want to ship goods directly from the premises
of dealer of Rajasthan to township at Karnataka then whether CGST &
SGST would be charged from us or IGST by the dealer of Rajasthan?
If registration is not required in Karnataka State and if we purchase goods
from dealer of Karnataka to use the goods at township at Karnataka then
whether IGST would be charged from us or CGST & SGST by the dealer of
Karnataka?
(3) What documents would be required with transporter to transit/ship mate-
rial at Karnataka site from dealer/supplier of Rajasthan and in case of deal-
er/supplier is of Karnataka. Advance ruling may kindly be issued in case of
registration is required or not required in both the situation?
3. Admissibility of the application : The applicant filed the instant ap-
plication as an unregistered person, in relation to the contract awarded by M/s.
Shree Cement Ltd., & supply of goods or services or both proposed to be under-
taken by the applicant, in Karnataka. Further the applicant claims that they have
sought advance ruling in respect of the questions on the issues covered under
Section 97(2)(d) & (f) of the CGST Act, 2017. But it is observed that only one ques-
tion is covered under Section 97(2)(f) of the CGST Act, 2017. Therefore the appli-
cation is partially admitted.
4. Applicant’s statement of relevant facts : The applicant furnishes the
following facts which have a bearing on the questions raised by them in the in-
stant application :
(a) They are registered under GST Act having GSTIN
08AADFT8381Q1Z9 as works contractor and wholesale supplier in
Jaipur, Rajasthan. They have been awarded a contract by M/s.
Shree Cement Ltd., Rajasthan for electrical, instrumentation and IT
jobs (works contract) at township, Karnataka Cement Project (a unit
of Shree Cement Ltd.,) in the State of Karnataka.

GST LAW TIMES  14th May 2020  138