GST Registration required from the port from where supply is being made
Advance Ruling has been made by The Authority for advance rulings Karnataka. This Ruling was made in matter of M/S Kardex India Storage Solutions Pvt. Ltd.
Facts of the case
The Applicant is the importer of storage solutions and vertical storage solutions (machines) from Germany. He distributes the imported goods to Industrial customers all over India. The applicant is transporting the imported goods from the port of import to applicants registered place of business at Bangalore and then supplying the same to the customers place. During this process of transportation, the applicant came across lot of logistical problems and found it costly. In view of this, the applicant intends to import the goods to the port nearest to the customer’s place and supply directly to customer’s location from the said port of import. However, the applicant intends to issue the bill/ tax invoice for the said transaction from the registered place of business.
Questions Asked
1) Whether the applicant can take credit of IGST paid on import of goods?
2) Whether applicant can issue tax invoice with IGST to the customer?
3) Whether applicant needs to obtain registration in the state where the port of clearance is located?
Ruling
1. The applicant is eligible to claim credit of IGST paid on import of goods as per section 20 of the IGST Act 2017 read with section 16 of the CGST Act, 2017.
2. The applicant can issue tax invoice with IGST to the customer as per section 20 of the IGST Act 2017 read with section 31 of the CGST Act 2017 for the interstate transaction as provided under section 7(1) of the IGST Act 2017, when the goods are directly dispatched from the port of import with invoicing done from the registered place of business.
3. The applicant need not obtain registration in the state where the port of Clearance is located, if he is not making any supply from the State in which the port is located.
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