AAR Ruling

Nov 15, 2021

Goods imported in India are dispatched from port directly to various customers while importer has registration in other state, held  No Need for separate registration at port state.

Eg: ABC Ltd is GST registered supplier in the state of Karnataka. It imports goods which landed at Tamilnadu Port. It can dispatches goods directly from Tamilnadu to various states raising invoice using Karnataka GSTIN. In eway bill, Karnataka GSTIN to be used while place of dispatch to be used as Tamilnadu. 

Should you have any query about GST, feel free to contact us at gst@nucleusadvisors.in