Separate GST registration not required for selling goods directly from port of import before clearing it for home consumption

Last updated: 17 November 2021

Court :
Maharashtra Authority for Advance Ruling (MAAR)

Brief :
In M/s Kamdhenu Agrochem Industries LLP [GST-ARA-112/2019-20/B-87 dated February 24, 2020], Hon'ble Maharashtra Authority for Advance Ruling ("MAAR") held that in a case where imported goods are sold and delivered directly from Container Freight Station ("CFS") / Direct Port Delivery ("DPD") to a state different from the state where assessee is registered, the assessee need not take a separate registration in that state.

Citation :
GST-ARA-112/2019-20/B-87 dated February 24, 2020

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Bimal Jain

Published in GST
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