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JAIMIN ENGINEERING PRIVATE LIMITED
(Authority for Advance Ruling, Rajasthan)

Hon'ble Judges:

NITIN WAPA
SUDHIR SHARMA
Pet. Counsel
Shafaly Girdharwal
Res. Counsel
Na

Petitioner / Applicant

JAIMIN ENGINEERING PRIVATE LIMITED
Respondent NA
Court

AAR (Authority for Advance Ruling)

State

Rajasthan

Date Jul 1, 2018
Order No.

RAJ/AAR/2018-19/07

Citation

2018(7) TAXREPLY 182
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ORDER

1. SUBMISSION OF THE APPLICANT: M/s. Jaimin Engineering Private Limited is engaged in construction of Cold storage. GST provisions for registration are covered in Chapter 6 of CGST Act, Section 22 of CGST Act provide for the basic requirement for registration as reproduced below: Every supplier shall be liable to be registered under this Act in the State or Union territory, other than special category States, from where he makes a taxable supply of goods or services or both, if his aggregate turnover in a financial year exceeds twenty lakh rupees: Provided that where such person makes taxable supplies of goods or services or both from any of the special category States, he shall be liable to be registered if his aggregate turnover in a financial year exceeds ten lakh rupees. Also section 2(71) provide the location of supplier. We can say that the place from where the supply is made will be taken as a location of supplier. In our case the supply will be made from Guja....

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