Page 140 - GSTL_14th May 2020_Vol 36_Part 2

242 GST LAW TIMES [ Vol. 36
should be charged in case when registration is not required and
goods are purchased from Rajasthan and shipped directly from
dealer of Rajasthan to township at Karnataka. Further if the goods
are purchased from a dealer of Karnataka and shipped to the site of
Karnataka, then IGST should be charged in terms of Section 10(1)(b)
of the IGST Act, 2017.
Personal Hearing
6. A hearing opportunity was given to the applicant, which has not
been availed by either applicant or the authorized representative. However, Sri.
Ravi Guptha, Advocate & the authorized representative, vide letter dated 17-12-
2019, sent through e-mail, requested to issue advance ruling on the basis of writ-
ten submission in the application on consideration of the same as their oral sub-
missions and hence personal hearing may not be granted.
7. Discussion & Findings :
7.1 We have considered the submissions made by the Applicant in their
application for advance ruling as well as the issues involved & relevant facts
having a bearing on the questions in respect of which advance ruling is sought
by the applicant.
7.2 At the outset, we would like to state that the provisions of both the
CGST Act, 2017 and the KGST Act, 2017 are the same except for certain provi-
sions. Therefore, unless a mention is specifically made to such dissimilar provi-
sions, a reference to the CGST Act would also mean a reference to the corre-
sponding similar provisions under the KGST Act.
7.3 The applicant herein has got the contract form M/s. Shree Cement
Ltd., Rajasthan for execution of the same at the location situated in Kalaburagi
district of Karnataka State. The applicant is a registered person in Rajasthan and
with this background has sought advance ruling in respect of the questions men-
tioned at para 2 supra. We take up each question at a time for discussion.
7.4 The first question is whether separate registration is required to ex-
ecute the aforesaid contract in Karnataka State or not. Section 22 of the CGST Act,
2017 is relevant to registration and stipulates that every supplier shall be liable to
be registered in the State from where the said supplier makes the taxable supply
of goods or services or both, subject to the threshold limit of the aggregate turno-
ver in a financial year.
7.5 In the instant case, the applicant intends to supply goods or services
or both from their principle place of business, which is located in Rajasthan. The
applicant has only one principle place of business, for which registration has
been obtained and does not have any other fixed establishment other than the
principle place of business, as admitted by the applicant. Therefore the location
of the supplier is nothing but the principle place of business which is in Raja-
sthan. Thus there is no requirement for a separate registration in Karnataka for
execution of the contract referred supra.
7.6 The second question consists of two parts i.e. a & b. The first part of
the said question (part a) is related to the situation where the goods are pur-
chased by the applicant from the dealer of Rajasthan and shipped directly to the
township (location of the project) in Karnataka, if separate registration is not re-
quired in Karnataka. In this situation whether the dealer in Rajasthan has to
charge CGST & SGST or the IGST?

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