No Separate GST Registration Required For Each Type Of Business Services Carried From The Same Place Of Business: West Bengal AAR
Mariya Paliwala
11 July 2023 3:00 PM IST
The West Bengal Authority of Advance Ruling (AAR) has held that no separate registration is required for each type of business, i.e., manufacturing, reselling, or providing services carried on from the same place of business.The bench of Sarthak Saxena and Joyjit Banik has observed that, as per the proviso to Section 25(2) of the GST Act, separate registration in a State may be granted to...
The West Bengal Authority of Advance Ruling (AAR) has held that no separate registration is required for each type of business, i.e., manufacturing, reselling, or providing services carried on from the same place of business.
The bench of Sarthak Saxena and Joyjit Banik has observed that, as per the proviso to Section 25(2) of the GST Act, separate registration in a State may be granted to a person who has multiple places of business in that State.
The applicant is a registered person under the GST Act and is in the business of manufacturing and reselling goods and also providing services. The applicant intends to carry on business activities in other states too.
The applicant sought an advance ruling on the issue of whether the applicant is required to take separate registration for each type of business, i.e., manufacturing, reselling, or providing services carried on from the same place of business.
Yet another issue raised was whether the applicant is entitled to get separate registration for each type of business, i.e., manufacturing, reselling, or providing services carried on from the same place of business.
The applicant submitted that sub-section (2) of Section 25 of the CGST Act provides for a single registration in a State or Union territory. However, as per the proviso to the said sub-section, a person having multiple places of business in a State or Union territory may be granted a separate registration for each place of business.
The AAR held that rule 11 of the CGST/WWBGST Rules, 2017, has also undergone an amendment with effect from February 1, 2019, wherein the manner for separate registration for multiple business verticals within a State or a Union territory’ has been substituted by separate registration for multiple places of business within a State or a Union territory. Further, a new rule 41A has also been inserted with effect from February 1, 2019, prescribing the manner of transfer of credit upon obtaining separate registration for multiple places of business within a State or Union territory.
Applicant’s Name: Aesthetik Engineers Private Limited
Date: 26/06/2023
