https://www.taxtmi.com/caselaws?id=381933 AAR Maharashtra ruled that an importer with Mumbai registration can clear imported goods by paying IGST from their Mumbai GSTIN, even when goods arrive at ports in different states. The place of supply for imports is the importer's location per Section 11(a) IGST Act, 2017. The applicant need not obtain separate state registrations as invoices can be issued from Mumbai Head Office for goods stored in various states. However, AAR declined to answer questions regarding invoice procedures and e-way bill details, stating these fall outside Section 97 CGST Act, 2017 scope. en-us Mon, 15 Apr 2019 00:00:00 +0530 Fri, 28 Mar 2025 12:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=381933 AAR Maharashtra ruled that an importer with Mumbai registration can clear imported goods by paying IGST from their Mumbai GSTIN, even when goods arrive at ports in different states. The place of supply for imports is the importer's location per Section 11(a) IGST Act, 2017. The applicant need not obtain separate state registrations as invoices can be issued from Mumbai Head Office for goods stored in various states. However, AAR declined to answer questions regarding invoice procedures and e-way bill details, stating these fall outside Section 97 CGST Act, 2017 scope. Case-Laws GST Mon, 15 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=381933