The Maharashtra Authority of Advance Ruling (AAR) held that no Separate GST Registration is required for selling goods before clearing them for home consumption from the port of import.
The Applicant, M/s Kamdhenu Agrochem Industries is an importer and reseller of chemicals, having the main place of business in the State of Maharashtra and further having warehouses in the State of Gujarat and State of Kerala. The Applicant is registered under the GST law in the State of Maharashtra. The Applicant is also holding GST registration in the States of Gujarat and Kerala
The Applicant has been getting orders for imported chemicals from customers located in States where the Applicant is not registered under GST. One such purchase order dated 16.10.2019 was received from M/s. Greenpanel Industries Ltd for the supply of 300 MT of urea at their place of Abdness located in the State of Andhra Pradesh.
Pursuant to the purchase order. Applicant placed a further order for the required quantity of goods on the foreign exporter, who vide invoice dated 20.11.2019 sold the 300 MT of urea to the Applicant and consigned the goods to Krishnapatnam Port in the State of Andhra Pradesh.
The applicant has sought the advance ruling on the issue of 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.
The coram of Rajiv Magoo and T.R. Ramnani ruled that 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 importing States other than Maharashtra.
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