{"id":4761,"date":"2026-03-02T12:59:09","date_gmt":"2026-03-02T12:59:09","guid":{"rendered":"https:\/\/bhatiabhola.com\/?p=4761"},"modified":"2026-03-02T12:59:11","modified_gmt":"2026-03-02T12:59:11","slug":"gst-aar-rajasthan-ruling-dated-17-12-2026-no-separate-gst-registration-required-if-no-fixed-establishment-exists","status":"publish","type":"post","link":"https:\/\/bhatiabhola.com\/index.php\/blog\/2026\/03\/02\/gst-aar-rajasthan-ruling-dated-17-12-2026-no-separate-gst-registration-required-if-no-fixed-establishment-exists\/","title":{"rendered":"GST, AAR Rajasthan Ruling Dated 17\/12\/2026 – No separate GST Registration required if No Fixed Establishment Exists\u00a0"},"content":{"rendered":"\n

Case of Safety Controls & Devices Limited,\u00a0AAR Rajasthan Ruling Dated 17th<\/sup>\u00a0December 2025.<\/em>\u00a0The 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 \u201cfixed establishment\u201d or \u201cplace of business\u201d 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.<\/p>\n\n\n\n

(Link: AAR Rajasthan Ruling Dated 17\/12\/2025)<\/em><\/a><\/em><\/p>\n","protected":false},"excerpt":{"rendered":"

Case of Safety Controls & Devices Limited,\u00a0AAR Rajasthan Ruling Dated 17th\u00a0December 2025.\u00a0The applicant, a Lucknow-based company that was awarded a […]<\/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-4761","post","type-post","status-publish","format-standard","hentry","category-aar-ruling","category-gst"],"yoast_head":"\nGST, AAR Rajasthan Ruling Dated 17\/12\/2026 - 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