No separate GST registration needed for Mumbai office imports at Haldia Port, Kolkata; invoice clearance is sufficient.

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Full Text of the Document

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....Levy of GST - Separate registration is required or not - imports received at Haldia Port Kolkata for Mumbai head office - the applicant can clear the goods on the basis of invoices issued by the Mumbai Head Office and therefore they need not take separate registration in the State of West Bengal.....