https://www.taxtmi.com/caselaws?id=393900 AAR Karnataka ruled that an importer of storage solutions from Germany can claim IGST credit paid on imports. The applicant must pay IGST on imported goods' value on reverse charge basis per section 5 of IGST Act 2017. Place of supply for imports is the importer's location (Karnataka), making direct supplies from port to customers in other states inter-state transactions requiring IGST invoices. No separate registration needed at port clearance state unless the applicant has an establishment there. en-us Wed, 18 Mar 2020 00:00:00 +0530 Fri, 28 Mar 2025 12:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=393900 AAR Karnataka ruled that an importer of storage solutions from Germany can claim IGST credit paid on imports. The applicant must pay IGST on imported goods' value on reverse charge basis per section 5 of IGST Act 2017. Place of supply for imports is the importer's location (Karnataka), making direct supplies from port to customers in other states inter-state transactions requiring IGST invoices. No separate registration needed at port clearance state unless the applicant has an establishment there. Case-Laws GST Wed, 18 Mar 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=393900