explanation to section 35 says that where supply of goods through an auction like tea rubber coffee the warehouse can be taken as the additional place of business
does this apply only to tea rubber coffee auction or the auction of any kind of goods??
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Under section 35
Replies (1)
No, the warehouse facilitation rule under Section 35 does not apply to auctions of any kind of goods. It is strictly limited to tea, rubber, and coffee auctions. All other commodities must follow standard GST registration rules for additional places of business.
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