CBIC Clarifies: Importers Must Register for GST in States Where Warehouses Are Located

Last updated: 11 October 2025


The Central Board of Indirect Taxes and Customs (CBIC) has stated that an importer with its head office in one state but warehouse in another must obtain GST registration in the state where the warehouse is located, even if it is managed by a third party. The clarification came in response to a rep

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