https://www.taxtmi.com/caselaws?id=414370 The AAR Maharashtra ruled that for goods imported and sold directly from CFS/DPD within customs boundaries, the applicant need not obtain separate registration in importing states other than Maharashtra. The place of supply for imported goods is the importer's location (Maharashtra), allowing invoices to be issued under Maharashtra GSTIN. However, regarding warehouse operations and invoicing from proposed warehouses outside Maharashtra, the AAR declined jurisdiction under Section 96 CGST Act, stating it cannot rule on matters outside Maharashtra's territorial limits. The Authority also noted that procedural questions regarding invoice issuance fall outside Section 97's purview. en-us Tue, 02 Nov 2021 00:00:00 +0530 Fri, 28 Mar 2025 10:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=414370 The AAR Maharashtra ruled that for goods imported and sold directly from CFS/DPD within customs boundaries, the applicant need not obtain separate registration in importing states other than Maharashtra. The place of supply for imported goods is the importer's location (Maharashtra), allowing invoices to be issued under Maharashtra GSTIN. However, regarding warehouse operations and invoicing from proposed warehouses outside Maharashtra, the AAR declined jurisdiction under Section 96 CGST Act, stating it cannot rule on matters outside Maharashtra's territorial limits. The Authority also noted that procedural questions regarding invoice issuance fall outside Section 97's purview. Case-Laws GST Tue, 02 Nov 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=414370