Since the applicant will be selling the goods before clearing the same for home consumption from the port of import, the place of supply shall be the place from where the applicant makes a taxable supply of goods which, in this case will be the Maharashtra Office. Hence, the applicant can supply the goods on the basis of invoices issued by the Maharashtra Office and, therefore, they need not take separate registration in the State of Import.
Registration under GST— Section 22 of CGST Act— In the instant case, applicant, M/s. Kamdhenu Agrochem Industries LLP, has its principal place of business at Mumbai, Maharashtra where it is also registered under the GST Act. The applicant is an importer and reseller of chemicals.
The applicant, seeking an advance ruling in respect of the following questions.
1) Whether the Applicant is required to obtain the registration in importing States other than Maharashtra, if goods are imported, sold and delivered directly from CFS (Container Freight Station) / DPD (Direct Port Delivery) which is under the Customs Boundaries to customers from those States?
2) Whether the Applicant is required to obtain registration in State where the applicant is proposing to open a warehouse for sale of imported goods from such warehouse?
3) Whether issuing invoices under Maharashtra GSTIN is permissible in law for supply of imported goods from the proposed warehouse located in the State where the Applicant is not registered under GST?
Held that— in the present case with respect to import of the goods, the place of supply is the location of the importer situated in Maharashtra. Since the applicant will be selling the goods before clearing the same for home consumption from the port of import, the place of supply shall be the place from where the applicant makes a taxable supply of goods which, in this case will be the Maharashtra Office. Hence, the applicant can supply the goods on the basis of invoices issued by the Maharashtra Office and, therefore, they need not take separate registration in the State of Import.
the applicant is proposing to take a new warehouse on the eastern coast of India near a port, may be in Andhra Pradesh. As the proposed activity of taking a warehouse for the purpose of supply of imported goods is outside the state of Maharashtra, therefore, as per the provisions of section 96 of the Central Goods and service Tax Act 2017, the Maharashtra Advance Ruling Authority cannot acquire the jurisdiction over the question raised, hence no ruling can be given on this question.
As the supply of imported goods is from a state which is outside the state of Maharashtra, therefore, as per the provisions of section 96 of the Central Goods and service Tax Act 2017, this Authority cannot acquire the jurisdiction over the question raised.
Since the applicant will be selling the goods before clearing the same for home consumption from the port of import, the place of supply shall be the place from where the applicant makes a taxable supply of goods which, in this case will be the Maharashtra Office. Hence, the applicant can supply the goods on the basis of invoices issued by the Maharashtra Office and, therefore, they need not take separate registration in the State of Import.
Registration under GST— Section 22 of CGST Act— In the instant case, applicant, M/s. Kamdhenu Agrochem Industries LLP, has its principal place of business at Mumbai, Maharashtra where it is also registered under the GST Act. The applicant is an importer and reseller of chemicals.
The applicant, seeking an advance ruling in respect of the following questions.
1) Whether the Applicant is required to obtain the registration in importing States other than Maharashtra, if goods are imported, sold and delivered directly from CFS (Container Freight Station) / DPD (Direct Port Delivery) which is under the Customs Boundaries to customers from those States?
2) Whether the Applicant is required to obtain registration in State where the applicant is proposing to open a warehouse for sale of imported goods from such warehouse?
3) Whether issuing invoices under Maharashtra GSTIN is permissible in law for supply of imported goods from the proposed warehouse located in the State where the Applicant is not registered under GST?
Held that— in the present case with respect to import of the goods, the place of supply is the location of the importer situated in Maharashtra. Since the applicant will be selling the goods before clearing the same for home consumption from the port of import, the place of supply shall be the place from where the applicant makes a taxable supply of goods which, in this case will be the Maharashtra Office. Hence, the applicant can supply the goods on the basis of invoices issued by the Maharashtra Office and, therefore, they need not take separate registration in the State of Import.
the applicant is proposing to take a new warehouse on the eastern coast of India near a port, may be in Andhra Pradesh. As the proposed activity of taking a warehouse for the purpose of supply of imported goods is outside the state of Maharashtra, therefore, as per the provisions of section 96 of the Central Goods and service Tax Act 2017, the Maharashtra Advance Ruling Authority cannot acquire the jurisdiction over the question raised, hence no ruling can be given on this question.
As the supply of imported goods is from a state which is outside the state of Maharashtra, therefore, as per the provisions of section 96 of the Central Goods and service Tax Act 2017, this Authority cannot acquire the jurisdiction over the question raised.