AAR Decides: Same Place of Business Doesn't Require Separate GST Registration for Each Type of Business

The applicant is a registered individual under the GST Act and operates a business involving the manufacturing and reselling of goods, as well as providing services. Additionally, the applicant plans to expand their business operations to include activities in other states as well.

The applicant has submitted this application under subsection (1) of section 97 of the GST Act and the corresponding rules, addressing the following queries in sequential order (number 14) on FORM GST ARA-01:

(i) Is it necessary for the applicant to obtain distinct registrations for each type of business (such as manufacturing, reselling, and service provision) conducted from the same business location?

(ii) Does the applicant have the right to obtain separate registrations for each type of business (manufacturing, reselling, and service provision) carried out from the same place of business?

(iii) Is it mandatory for the applicant to obtain separate registrations for each state where the mentioned business activities are conducted?

(iv) If the applicant is registered under the WBGST Act, 2017, and receives work or job orders from contractees located within or outside West Bengal, and procures inputs (goods and services) from within West Bengal or the state where the contract will be executed, is it obligatory for the applicant to obtain separate registrations for each state where the contract/job execution takes place?

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