Sale of part of Imported Goods in Trnasit

[deepak gulati]

We are registered at Rajasthan. We are importing goods at Nava Shera, Mumbai. It is a container load (10000Kgs). We are taking delivery at Nava Shera and goods are dispatched to Rajasthan. During transit, part of goods are sold and offloaded (3000Kgs) at Mumbai and rest goods (7000Kgs) comes to Rajasthan. For goods sold in Mumbai, we prepare an invoice from Rajasthan charging IGST. For remaining goods, we are preparing a delivery challan from Nava Shera to Rajasthan.

In light of above, please let us know :

1. Whether the process adopted is correct?
2. Can we sell imported goods in transit in Mumbai and bring balance to Rajasthan?

AI Summary

Sale of goods in transit treated as supply; inter state transit sales attract IGST and require invoice and e way documentation.
Goods cleared for home consumption cease to be imported goods and may be sold in transit; such sales are supplies under GST. Inter state sales during transit attract IGST and require issuance of a tax invoice at or before removal, while goods moved without sale should be accompanied by a delivery challan and e way bill where applicable. Retain import documentation and invoices to satisfy transit checks.