Separate GST Registration for executing works contract not required

The Authority of Advance Ruling ruled there is no need for a separate Goods and Service Tax registration in another state for execution of the contract in that state. The applicant who works as a contractor and wholesale supplier in Rajasthan was awarded a works contract for electrical, instrumentation, and IT jobs at a project in Karnataka. The applicant filed an application seeking clarification on whether a separate GST registration would be required in Karnataka. The AAR bench ruled that the applicant need not obtain a separate GST registration in Karnataka, to execute the project in that state, However, the applicant is at liberty to obtain a GST registration if they intend to have a fixed establishment at the project site in said state.