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GST Case 10- Jaimin Engineering Pvt. Ltd.

GST Case 10- Jaimin Engineering Pvt. Ltd.

In the GST case of Jaimin Engineering Pvt. Ltd. The applicant has raised the query regarding the liability to take registration in the different state. 


Whether a works contractor registered Gujarat is liable to take registration in Rajasthan on being allotted a works contact for construction of Cold Storage in Rajasthan?


Applicant is located and registered in the State of Gujarat and is engaged in construction of cold storages at various parts of the country. They were allotted construction work in the state of Rajasthan.

Contention of the Appellant:

Supply would be made from the State of Gujarat and place of supply would be Rajasthan and therefore IGST would be charged by the supplier. IGST will go to state of Rajasthan and taxpayer contended that he is not required to take registration in the state of Rajasthan as Rajasthan will get its share of Revenue.


Location of the Works Contractor shall remain to be the state where his principal place of business is registered unless he has established his office/establishment in the place where the services are supplied. Section 22 of CGST Act, 2017 requires that supplier shall be liable to be registered in the State or Union territory from where he makes a taxable supply of goods or services or both.


While supplying services if the supplier of services (i.e. applicant who in the given case is a Works Contractor and is registered in State of Gujarat) has any place of business/office in the State of Rajasthan i.e. has a fixed establishment for operation in State of Rajasthan (place where the services are to be provided) then he is required to get himself registered in State of Rajasthan.


The ruling would have bee path-breaking provided it would have detailed out the issue but for reasons better known it remained cryptic, fails to give a clear view and lays down general principle without being specific.

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