Imported goods sold directly from customs area don't require separate state registration under GSTIN rules

The AAR Maharashtra ruled that for goods imported and sold directly from CFS/DPD within customs boundaries, the applicant need not obtain separate registration in importing states other than Maharashtra. The place of supply for imported goods is the importer's location (Maharashtra), allowing invoices to be issued under Maharashtra GSTIN. However, regarding warehouse operations and invoicing from proposed warehouses outside Maharashtra, the AAR declined jurisdiction under Section 96 CGST Act, stating it cannot rule on matters outside Maharashtra's territorial limits. The Authority also noted that procedural questions regarding invoice issuance fall outside Section 97's purview.

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Issues Involved:
1. Requirement for registration in importing States other than Maharashtra.
2. Requirement for registration in the State where the applicant is proposing to open a warehouse.
3. Permissibility of issuing invoices under Maharashtra GSTIN for supply of imported goods from a proposed warehouse in a State where the applicant is not registered.

Issue-wise Detailed Analysis:

1. Requirement for registration in importing States other than Maharashtra:
The applicant, an importer and reseller of chemicals, sought clarity on whether registration is required in States other than Maharashtra if goods are imported, sold, and delivered directly from CFS/DPD under Customs Boundaries. The ruling clarified that as per Section 7(2) of the IGST Act, 2017, the supply of goods imported into India is treated as inter-state trade. The place of supply is the location of the importer, which in this case is Maharashtra. Since the applicant sells the goods before clearing them for home consumption, the place of supply is Maharashtra. Therefore, the applicant can issue invoices from the Maharashtra office and does not need separate registration in other importing States.

2. Requirement for registration in the State where the applicant is proposing to open a warehouse:
The applicant proposed opening a warehouse in a State other than Maharashtra for storing and selling imported goods. The ruling referred to Section 10(1)(a) and Section 8(1) of the IGST Act, which state that the place of supply is the location where the movement of goods terminates. If the applicant stores goods in a warehouse in another State and sells them from there, it constitutes an intra-state supply, necessitating registration in that State. However, the Maharashtra Advance Ruling Authority stated it lacks jurisdiction over this question as it pertains to activities outside Maharashtra. The ruling cited a similar decision by the Rajasthan Advance Ruling Authority, emphasizing that jurisdiction is limited to the State under whose GST Act the authority is constituted.

3. Permissibility of issuing invoices under Maharashtra GSTIN for supply of imported goods from a proposed warehouse in a State where the applicant is not registered:
The applicant asked if it could issue invoices under Maharashtra GSTIN for goods supplied from a warehouse in another State. The ruling noted that since the supply originates from outside Maharashtra, the Maharashtra Advance Ruling Authority does not have jurisdiction over this question. Moreover, the question pertains to procedural aspects not covered under Section 97 of the CGST Act, and thus, the ruling did not address it.

Conclusion:
- The applicant need not obtain registration in importing States other than Maharashtra if goods are sold directly from CFS/DPD under Customs Boundaries.
- No ruling was provided on the requirement for registration in a State where the applicant proposes to open a warehouse, as it falls outside the jurisdiction of the Maharashtra Advance Ruling Authority.
- The question of issuing invoices under Maharashtra GSTIN for goods supplied from a warehouse in another State was not answered due to jurisdictional and procedural limitations.

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