The Odisha Authority for Advance Ruling (AAR) has held that the Konkan Railway Corporation Limited requires a separate registration in the state for carrying out construction work given by the East Coast Railway.
The advance ruling was sought on Whether separate registration is required in Odisha state? If yes, whether E-tender document/LOA would suffice as address proof since nothing else is with the Applicant and service recipient will not provide any other proof?
The Applicant is a government company and established in the year 1990 with equity participation by Ministry of Railways (51%), Maharashtra (22%), Karnataka (15%), Kerala (6%) and Goa (6%) for the purpose of construction and operation of Railway along the Western Coast of India.
The Applicant has received a letter of acceptance (LOA) for executing Construction of Major bridges, ROBs, Supply of Vehicle, Site facilities and other allied works between km 143 to km 184 of Khurda Road- Bolangir new BG Rail line project of East coast Railway. The total cost of the contract is Rs. 337.18 Crore and the entire work shall be completed within 24 months from the date of issue of Letter of Acceptance (LOA).
The Bench consisting of Gopal Krishna, Additional Commissioner and P K Mohanty, Special Commissioner ruled that “Yes, the Applicant having its principal place of business in Maharashtra is required to be registered under Odisha Goods and Services Act, 2017 and Central Goods and Services Act, 2017 for the works contract service provided to M/s East Coast Railway, Odisha. As regards, rest part of the question whether E-tender document/LOA would suffice as address proof, we are of the opinion that the said question does not get covered under the issue/s on which the advance ruling can be sought under CGST Act, 2017 in terms of Section 97(2) of the said Act. Therefore, no ruling is given to this question.”
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