https://www.taxtmi.com/circulars?id=68848 Importers must obtain separate GST registration in a State where goods are stored and outward taxable supplies originate from third party warehouses, since a warehouse is a place of business. Movements between establishments require tax invoices and e way bills; intra State supplies from the storage facility attract CGST and SGST of the State where delivery terminates. Establishments in different States under the same PAN are distinct persons and inter establishment transfers are taxable. Cold storage services are taxable at the location of the immovable property and records must be maintained at each place of business. en-us Thu, 25 Sep 2025 00:00:00 +0530 Mon, 13 Oct 2025 12:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=68848 Importers must obtain separate GST registration in a State where goods are stored and outward taxable supplies originate from third party warehouses, since a warehouse is a place of business. Movements between establishments require tax invoices and e way bills; intra State supplies from the storage facility attract CGST and SGST of the State where delivery terminates. Establishments in different States under the same PAN are distinct persons and inter establishment transfers are taxable. Cold storage services are taxable at the location of the immovable property and records must be maintained at each place of business. Circulars GST Thu, 25 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/circulars?id=68848