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    <title>No separate registration is required where imported goods are cleared under invoice from head office </title>
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    <description>Imported goods are treated as inter state supplies and the place of supply of goods imported into India is the location of the importer. Where the importer&#039;s head office is registered in one State and there is no establishment in the State of landing, the supplier may invoice and charge IGST using the head office GSTIN and need not obtain separate GST registration in the State where the customs warehouse is situated; an e way bill may be generated under the head office GSTIN with the dispatch place as the customs warehouse.</description>
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