Case of Safety Controls & Devices Limited, AAR Rajasthan Ruling Dated 17th December 2025. The applicant, a Lucknow-based company that was awarded a contract by NTPC for the installation and commissioning of a solar PV project in Bikaner, Rajasthan. The contract involved the supply of goods and services, including civil works and electrical installations. AAR ruled that the applicant is not required to take a separate registration in Rajasthan, provided they do not have a “fixed establishment” or “place of business” in the state. It observed that the supply of goods and services for the solar project can be treated as an inter-state supply from the Uttar Pradesh office to the client in Rajasthan, attracting IGST.