Page 141 - GSTL_14th May 2020_Vol 36_Part 2

2020 ] IN RE : T & D ELECTRICALS 243
In this situation the supplier i.e. dealer in Rajasthan and the recipient of
goods i.e. the applicant, both are situated in the same State of Rajasthan and
hence the impugned supply becomes intra-State supply, in terms of Section 8 of
the IGST Act, 2017 and the said supply gets covered under Bill to - Ship to trans-
action, in terms of Section 10(1)(b) of IGST Act, 2017. Thus CGST & SGST has to
be charged by the dealer in the relevant invoice. However, the applicant has to
charge IGST in their invoice addressed to M/s. Karnataka Cement Project (a unit
of Shree Cement Ltd.).
7.7 The second portion (part b) of the said question is related to the sit-
uation where the goods are purchased by the applicant from the dealer of Karna-
taka and shipped directly to the township (location of the project) in Karnataka,
if separate registration is not required in Karnataka. In this situation whether the
dealer in Karnataka has to charge CGST & SGST or the IGST?
In this situation the supplier i.e. dealer is situated in Karnataka & the re-
cipient of goods i.e. the applicant, is situated in the State of Rajasthan and hence
the impugned supply becomes inter-State supply, in terms of Section 7(1) of the
IGST Act, 2017. Further the said supply gets covered under Bill to - Ship to trans-
action, in terms of Section 10(1)(b) of the IGST Act, 2017. Thus 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.).
7.8 The third question is related to the documents required to be car-
ried by the transporter of goods, when purchased from (a) the dealer in Raja-
sthan and (b) the dealer in Karnataka and shipped to Karnataka Cement Project
(a unit of Shree Cement Ltd.,) in Karnataka.
The impugned question does not gets covered under the issue/s on
which the advance ruling can be sought under CGST Act, 2017, in terms of Sec-
tion 97(2) of the said Act. Therefore no ruling is given to this question.
8. In view of the foregoing, we pass the following
RULING

(1) The applicant need not obtain a separate registration in Karna-
taka, to execute the project in Karnataka. However, they are at
liberty to obtain the said registration, if they are able & intend to
have a fixed establishment at the project site in Karnataka.
(2)(a) The dealer in Rajasthan has to charge CGST & SGST when the
goods, purchased by the applicant, are shipped to project site in
Karnataka, under bill to ship to transaction in terms of Section
10(l)(b) of the IGST Act 2017.
(b) The dealer in Karnataka has to charge IGST when the goods, pur-
chased by the applicant, are shipped to project site in Karnataka,
under bill to ship to transaction in terms of Section 10(l)(b) of the
IGST Act, 2017.
(3) No ruling is given on this question as it does not cover under Sec-
tion 97(2) of the CGST Act, 2017.

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GST LAW TIMES  14th May 2020  141