Burning Issues on GST Registration..!!
Thoughts, Insight and Research by: Abhishek Raja Ram, 9810638155
Q1. Is having more than one GST registration at the same address permissible?
A1. YES, AAR-Kerala in Spacelance Office Solutions P Ltd. In re (2019) 108 taxmann com 234
The applicant was engaged in sub-leasing of office spaces as 'co-working spaces'. There were multiple companies functioning from same address with distinct desk numbers (with co-working spaces i.e. shared office space). It was held that each company can obtain separate GST registration with respective desk number (As per this principle, it can be cabin number also).
Q2. Is GST registration required in India if a branch of a foreign entity is providing services in India?
A2. YES, AAR-West Bengal in re, IZ-Kartex named after P G Korobkov Ltd. (2020) 80 GST 466 it was held that GST registration will be required in India if branch of foreign entity is providing service in India and GST will be payable by branch under forward charge. It is not import of service by Indian customer.
Q3. Is GST registration mandatory in every state where a taxable person has a godown?
A3. NO, AAR - Maharashtra in re, Gandhar Oil Refinery (India) Ltd., In re[2019] 106 taxmann com 291.
The applicant is located in Mumbai, where it is registered. Even if the applicant has godowns in different states, they can clear goods based on invoices issued by the Mumbai Head Office/Registered Office. This can be done by paying IGST in the State of Maharashtra, and there is no need for separate registration in other states.
Q4. Are brokerage services for processed agricultural produce, such as dehulled or split pulses, exempt from GST Registration?
A4. Brokerage services involving processed agricultural produce are not exempt from GST due to alteration of essential characteristics, such as dehusking or splitting of pulses, necessitating GST registration and charging GST at the specified rate as per relevant notifications.
In re, Gayatri Enterprises - AAR-AP
(2024) 16 CENTAX 173
Q5. Suppose a business imports goods and subsequently sells them from a customs warehouse in a state different from where they are registered. Do they need a separate GST registration in the state of the customs warehouse?
A5. Registration is not separately required in State in which goods are imported when such goods are subsequently supplied/sold from customs warehouse after clearance; registration already obtained in a different State is sufficient.
AAR-Telangana in re, Euroflex Transmissions (India) Pvt. Ltd.
(2022) 67 GSTL 506
I hope you will find this useful.
Thanks & Regards
Abhishek Raja Ram
9810638155