Registration under GST- Section 22 of CGST Act- In the instant case, the applicant wishes to supply some of the imported goods directly from the port of importation to the customers located across different states in India without bringing such goods to the Applicant’s registered premises located in the State of Telangana by raising tax invoice from Telangana location. 

Questions raised for advance ruling are as follows:

1. Whether the Applicant is required to obtain registration in the state in which goods are imported if the said goods are directly sold from the port of importation to the customers located across different states in India.

2. Whether the Applicant is entitled to avail Input Tax Credit of IGST paid on import of goods if the said goods are sold directly from the port of importation to the customers located across different states in India, without bringing such goods into Telangana?

The transactions made by the applicant after clearing them from customs in their own account are subsequent sales and not sales in course of import, where the customs clearance will be made by the purchaser in which case the transactions will be covered under Entry 8 of Schedule III to the CGST Act, 2017.

Therefore this subsequent sale when made to a customer within the State of Telangana will be an intra State sale liable to CGST & SGST and when such sale is made to a customer in other States of a country it will be a Inter-State sale liable to IGST. Being a taxable sale the person making such taxable sales is liable to take registration under CGST Act, 2017. It is seen that the applicant has already obtained a registration with GSTIN: 36AAACE5313K1ZS. Therefore this registration is sufficient to cover the transactions or supplies in nature described by the applicant.

Held that- The applicant is already having the registration in the State of Telangana with GSTIN: 36AAACE5313K1ZS which will cover all taxable transactions.

The applicant is entitled to avail Input Tax Credit of IGST paid on import of goods if the said goods are sold directly from the port of importation to the customers located across different states in India, without bringing such goods into Telangana.