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Advance Ruling

The applicant ” M/s K M Trans Logistics Pvt Ltd.” is a service provider having registered office at Jaipur and providing transport services to various manufactures of motor vehicles for carrying their vehicles from the factory to various cities in India where the authorized dealers are located.

In order to park their truck and trailers the applicant has taken on lease the vacant lands at various cities where the vehicles are parked. The billing, accounts and operational control of the work is done from Jaipur.

M/s K M Trans Logistics Pvt Ltd sought ruling on below issues.

1. What should be the place of business to be considered for the purpose of registration?
2. Since no billing is done from any state other than Jaipur and even input services are billed at Jaipur thus the applicant is required to take registration at Jaipur only or at any other state?
3. Where having vacant lands on lease for parking of trucks at various cities requires registration at various cities when billing and control is done at Jaipur?

On above issues Authority for Advance Ruling discussed and arrived on below conclusion.

As per Section 22(1) of the CGST Act, 2017 the basic ingredients required to be satisfied to decide the place or state of registration is place must be decided from where supplier makes a taxable supply of services.
Place of Supply : Section 2(71) defines location of the supplier of services means ” Where a supply is made from a place of business for which the registration has been obtained, the location of such place of business“.

Place of Business: Section 2(85) defines place of business, includes a ” Place where a taxable person maintains his books of account“.

Place of residence: Section 2(113) defines usual place of residence as ” the place where the person is incorporated or otherwise legally constituted“.


Authority for Advance Ruling finds that the applicant fulfills all conditions mentioned above. Therefore,

i. Place of business for the purpose of registration is Jaipur.
ii. The place of supply is from the state of Rajasthan, thus applicant is required to take registration at Jaipur, Rajasthan only.
iii. The vacant land taken on lease by the applicant for parking of vehicles and drivers rest is outside the state of Rajasthan.

The Authority for Advance Ruling is created under SGST/UTGST Act and thus ruling are applicable within the particular state only and the question if outside the purview and hence no ruling is given on this aspect.

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