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Mixing of trading and manufacturing store.

This query is : Resolved 
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(Querist)
14 July 2018 Sir,

Under previous regime of Indirect Taxation, we have maintained two store one for trading and another for manufacturing because we import the material and want to take credit of CVD and SCVD paid on such import. we have manufacturing licence.
Now, We want to mix the both store in one Store for sake of better utilization of Space, whether we can do so in GST regime.
Please provide guidance and mention logic or section under under which its allowed.
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CA R SEETHARAMAN

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CA R SEETHARAMAN (Expert)
14 July 2018 Earlier separate tax levied for manufacturing and trading so separate store required. Now single tax is levied hence single store acceptable under GST regime.
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