Breif Issue :
Whether applicant is required to be registered?
A Supplier of service will have to register at the location from where he makes a taxable supplies or is supplying Taxable services if his turnover in a financial exceeds Twenty lakh rupees (ten lakh rupees in special category states).
While supplying services if the supplier of service (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. fixed establishment) then he is required to get registered in Rajasthan.
To Download Complete GIB/RJ/JAIMIN ENG/01.07.18/AAR-154 click here