https://www.taxtmi.com/caselaws?id=381934 AAR Maharashtra ruled that an importer registered in Mumbai need not obtain separate registration in Odisha for goods imported through Paradip Port. The place of supply for imported goods is the importer's location per Section 11(a) IGST Act, 2017, making Mumbai the place of supply. The applicant can clear goods using Mumbai GSTIN and issue invoices from Mumbai office. For e-way bills, the Mumbai GSTIN can be mentioned with dispatch place as Customs Warehouse, Paradip Port, Odisha, since goods are cleared in Mumbai's name while paying IGST during customs clearance. en-us Wed, 24 Apr 2019 00:00:00 +0530 Fri, 28 Mar 2025 12:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=381934 AAR Maharashtra ruled that an importer registered in Mumbai need not obtain separate registration in Odisha for goods imported through Paradip Port. The place of supply for imported goods is the importer's location per Section 11(a) IGST Act, 2017, making Mumbai the place of supply. The applicant can clear goods using Mumbai GSTIN and issue invoices from Mumbai office. For e-way bills, the Mumbai GSTIN can be mentioned with dispatch place as Customs Warehouse, Paradip Port, Odisha, since goods are cleared in Mumbai's name while paying IGST during customs clearance. Case-Laws GST Wed, 24 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=381934