https://www.taxtmi.com/caselaws?id=414609 AAR Karnataka ruled that an importer with Karnataka registration importing goods through Chennai port and directly supplying to customers in other states need not obtain separate registration in Tamil Nadu. The place of supply for imported goods is the importer's registered location (Karnataka), making onward supplies inter-state transactions liable for IGST. The applicant can use Karnataka GSTIN for such transactions and claim input tax credit under the bill-to-ship-to model, as goods are deemed received at the registered location despite direct delivery to customers. en-us Fri, 29 Oct 2021 00:00:00 +0530 Fri, 28 Mar 2025 11:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=414609 AAR Karnataka ruled that an importer with Karnataka registration importing goods through Chennai port and directly supplying to customers in other states need not obtain separate registration in Tamil Nadu. The place of supply for imported goods is the importer's registered location (Karnataka), making onward supplies inter-state transactions liable for IGST. The applicant can use Karnataka GSTIN for such transactions and claim input tax credit under the bill-to-ship-to model, as goods are deemed received at the registered location despite direct delivery to customers. Case-Laws GST Fri, 29 Oct 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=414609