storage of goods outside the premises-reg

[Ramakrishnan Seshadri]

Dear Sir,

We are the manufacture of automobile parts supplying to OEM customer. We had a doubt.

We are importing raw materials from outside india. One of our raw materials informs that he will supply some bulk rawmaterial to us. He ask us to pay duty and clear the consignment and ask us to store in private warehouse and clear the rawmaterial from private warehouse.

In this case what is the procedure to be followed for storing goods outside the premises

How to take gst credit on the raw materials.

Dear experts please clarify.

Thanks & Regards.

S.Ramakrishnan

AI Summary

Additional place of business: private warehouse classification affects GST registration and eligibility to claim input tax credit, seek local clarification
Whether storage of imported raw materials in a private warehouse maintained by the importer permits the manufacturer to treat that location as an additional place of business for GST purposes and claim Input Tax Credit. Practitioner replies recommend adding the private warehouse as an additional place of business to enable claiming eligible ITC on receipt of materials, but note uncertainty under GST and advise seeking clarification from the jurisdictional tax authority.