Advance Ruling— In the instant case, the applicant is engaged in manufacture, supply, install, testing and commissioning of satellite communication antenna systems. They submitted that the antennas manufactured at their factory (Hyderabad, Telangana) are required to be installed at various locations in different states of our Country. That they are required to install the antenna systems in various state of India, including Andaman, Nicobar Dweep Islands.

Questions raised:

1. Is it necessary to have temporary GST Registration at various locations/States for each location to claim GST tax installation, testing & commissioning of antennas?

2. How far Sec.22 of the CGST Act is applicable?

The applicant is having his place of business in the state of Telangana and is seeking a ruling on his liability to obtain a registration in other states where he is executing to contracts including installation, testing and commissioning of antennas. 

In this connection it is inform that under section. 96 of the CGST Act, the authority for advance ruling constituted under the provisions of a state goods and services Act shall be deemed to be the authority for advance ruling of that state. As seen from this provision there is a territorial nexus between the authority for advance ruling of a state and its geographical boundary. Therefore, this advance ruling authority constituted under the Telangana State Goods and Services Act cannot give a ruling on the liability arising under the CGST Act or SGST Act in a different state.

Held that— The application is Rejected.