Case of Teemage Builders Private Limited, AAR Tamil Nadu Ruling dated 21st January 2026. AAR ruled that construction sites outside the state had sufficient permanence and were supported by necessary human and technical resources for execution of works contracts, thereby constituting ‘fixed establishments’ under Section 2(50) of the CGST Act. The applicant was required to obtain GST registration in the States where such sites were located. It further held that construction sites within the state must be declared as additional places of business. Movement of materials to out-of-State sites was held to be ‘supply’ under Section 7 read with Schedule I, as establishments in different States are deemed distinct persons under Section 25, even in absence of consideration.