A company registered at chattisgarh, have opened a branch in delhi and got itself registered under dvat.
1. It imported cetain goods on 25th march
2. Goods were sold to the end user in Jharkhand on 30th march
3. Goods landed in Mumbai and directly without entering delhi, were delivered to the the purchaser in jharkhand on 4 th april
Now my question is
1. wheather such sale would attract dvat or cst(dvat) when goods havnt physically entered delhi.
2. goods would be said to be have imported and shown in the dvat return
CAclubindia
