Odisha AAR says separate registration must for construction work in state

The ruling is in conflict with position taken by other AARs; industry wants CBIC clarification

The Odisha-based 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 order is in conflict with earlier ones by other AARs.

The place of service is important for imposition of Goods and Services Tax (GST) by Odisha.

Konkan Railway, registered in Maharashtra’s Thane district, received a letter of acceptance (LoA) earlier this year for executing a Rs 337.18 crore project for constructing bridges and other allied works of a new rail line of East Coast Railway in