Importers storing goods in out of State warehouses must register and comply with GST where supplies originate. Importers must obtain separate GST registration in a State where goods are stored and outward taxable supplies originate from third party warehouses, since a warehouse is a place of business. Movements between establishments require tax invoices and e way bills; intra State supplies from the storage facility attract CGST and SGST of the State where delivery terminates. Establishments in different States under the same PAN are distinct persons and inter establishment transfers are taxable. Cold storage services are taxable at the location of the immovable property and records must be maintained at each place of business.