{"id":4617,"date":"2026-02-17T00:37:45","date_gmt":"2026-02-17T00:37:45","guid":{"rendered":"https:\/\/bhatiabhola.com\/?p=4617"},"modified":"2026-02-17T00:37:47","modified_gmt":"2026-02-17T00:37:47","slug":"gst-aar-tamil-nadu-ruling-dated-21-01-2026-gst-registration-required-due-to-fixed-establishment-at-construction-site","status":"publish","type":"post","link":"https:\/\/bhatiabhola.com\/index.php\/blog\/2026\/02\/17\/gst-aar-tamil-nadu-ruling-dated-21-01-2026-gst-registration-required-due-to-fixed-establishment-at-construction-site\/","title":{"rendered":"GST, AAR Tamil Nadu Ruling Dated 21\/01\/2026 – GST Registration required due to Fixed Establishment at Construction Site"},"content":{"rendered":"\n

\u00a0Case of Teemage Builders Private Limited, AAR Tamil Nadu Ruling dated 21st<\/sup>\u00a0January 2026.\u00a0<\/em>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 \u2018fixed establishments\u2019 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 \u2018supply\u2019 under Section 7 read with Schedule I, as establishments in different States are deemed distinct persons under Section 25, even in absence of consideration.\u00a0<\/p>\n\n\n\n

(Link: AAR Tamil Nadu Ruling Dated 21\/01\/2026)<\/em><\/a><\/em><\/p>\n","protected":false},"excerpt":{"rendered":"

\u00a0Case of Teemage Builders Private Limited, AAR Tamil Nadu Ruling dated 21st\u00a0January 2026.\u00a0AAR ruled that construction sites outside the state […]<\/p>\n","protected":false},"author":4,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":"","jetpack_publicize_message":"","jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":true,"jetpack_social_options":{"image_generator_settings":{"template":"highway","default_image_id":0,"enabled":false},"version":2}},"categories":[30,6],"tags":[],"class_list":["post-4617","post","type-post","status-publish","format-standard","hentry","category-aar-ruling","category-gst"],"yoast_head":"\nGST, AAR Tamil Nadu Ruling Dated 21\/01\/2026 - 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