https://www.taxtmi.com/caselaws?id=421149 The AAR Telangana ruled that a supplier selling imported goods directly from the port to customers across India does not need separate registration in the port state if they already hold GST registration elsewhere. The supplier's existing registration (GSTIN: 36AAACE5313K1ZS) was deemed sufficient for these transactions. Additionally, the AAR confirmed that the supplier is entitled to claim Input Tax Credit of IGST paid on imported goods sold directly from the port of importation to customers across different states, even without bringing the goods into Telangana, as permitted under Section 16 of CGST Act read with Section 20 of IGST Act. en-us Fri, 08 Apr 2022 00:00:00 +0530 Wed, 02 Apr 2025 15:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=421149 The AAR Telangana ruled that a supplier selling imported goods directly from the port to customers across India does not need separate registration in the port state if they already hold GST registration elsewhere. The supplier's existing registration (GSTIN: 36AAACE5313K1ZS) was deemed sufficient for these transactions. Additionally, the AAR confirmed that the supplier is entitled to claim Input Tax Credit of IGST paid on imported goods sold directly from the port of importation to customers across different states, even without bringing the goods into Telangana, as permitted under Section 16 of CGST Act read with Section 20 of IGST Act. Case-Laws GST Fri, 08 Apr 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=421149