TaxTMI 
TaxTMI 
2019 (6) TMI 1010
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....r to the earlier, henceforth for the purposes of this Advance Ruling, a reference to such a similar provision under the CGST Act / MGST Act would be mentioned as being under the "GST Act". 02 FACTS AND CONTENTION - AS PER THE APPLICANT The submissions, as reproduced verbatim, could be seen thus- The Gandhar Oil Refinery (India) Limited is registered under companies Act, 1956 having registered office at 18th floor DLH Park, S V Road, Goregaon West, Mumbai -400062. The company is engaged in trading activity of Non coking Coal and Manufacturing activity of Petroleum Products. The manufacturing activity is carried out from plant located at Silvassa (D &H) and Taloja (Maharashtra) State. The company is engaged in trading activity of Non coking Coal and carrying on business from various states. The company is importing said coal at various ports and also purchasing from dealers within India from various states. The said coal is imported at various ports situated in various states registered with GST department. The detail of port, states and GST numbers are given below: Port State GST Number Status of the office A 1 Dharamtar Port Maharashtra 27AAACG3996J....
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....the major decisions are taken in the state of Maharashtra. Also all the directors perform their work mainly from registered office in Maharashtra. The Company is also an importer of Non coking Coal. This AAR is for Import of coal at various ports of India and supply there. The Company has GSTN at various locations and Import coal under following Sr.no Ports State GSTN Status 1. Dharamtar Port Maharashtra 27AAACG3996J1Z6 HEAD OFFICE 2. Jaigard Port Maharashtra 27AAACG3996J1Z6 HEAD OFFICE 3. PNP PORT Maharashtra 27AAACG3996J1Z6 HEAD OFFICE 4. Vishakhapatnam Andhra Pradesh 37AAACG3996J2Z4 BRANCH 5. Gangavaram Andhra Pradesh 37AAACG3996J2Z4 BRANCH 6. Kakinada Andhra Pradesh 37AAACG3996J2Z4 BRANCH 7. Krishnapatnam Andhra Pradesh 37AAACG3996J2Z4 BRANCH 8. Paradip Orrisa 21AAACG3996J1ZI BRANCH 9. Haldia West Bengal 19AAACG3996J1Z3 BRANCH 10. Tuticorin Tamil Nadu 33AAACG3996J1ZD BRANCH In the VAT regime it was mandatory to take registration where the goods were imported and sales made from there on the basis on Movement of goods. We had received Provisional GST ID as we had VAT and Excise registration in these states and therefore we....
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....ce of supply of goods- (a) Imported into India shall be the location of the Importer. (b) Exported from India shall be the location outside India. Hence in case of Import of Goods the place of supply of Goods is location of the Importer which in our opinion is the Head Office because Agreement, Commercial Invoice, Bill of Lading is with Head Office Registered in State of Maharashtra and is most directly related. (3) As we are making supplies from our registered office in Maharashtra we propose that this transaction be treated as interstate supply of goods as defined in Section 7(3) of the IGST Act 2017 and therefore the transaction shall attract IGST (4) As per Section 22 of the CGST Act States, Every Supplier is liable to be registered under this Act in the State 'from' where he makes a taxable supply of goods or services or both. Thus as per our understanding registration is required 'in' the state 'from which' Taxable supplies are made. Registration is not required 'in' the State 'to which' taxable supplies are made. It is important to identify the 'origin' of supply even though GST is a 'destination' based tax. So the Location of Supplier is relevant for registration. H....
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....rs in the state or nearby state where port is located. Dealer has not given any details regarding taxable supply of goods or services or both in other state mentioned in above chart. If the turnover of taxable supply of goods or service or both in the state exceeds the prescribed limit in that case this office is of the opinion that the dealer should continue with the GSTIN in respective state. Further as a Jurisdictional officer of this case, this office cannot comment regarding the registration status in other state. 04. HEARING The Preliminary hearing in the matter was held on 26.02.2019, Sh. T. M. Parikh, C.A. appeared and requested for admission of application as per contentions made in their application. He was asked to deposit short fee paid and to submit letter of authority. The date of filing of an application starts from removal of defects. Jurisdictional Officer Sh. Sanjay R. Choudhar, Dy. Commr. Of S.T.(E-604) Large Tax Unit-I, Mumbai appeared and made written submissions. The application was admitted and called for final hearing on 10.04.2019. Sh. T.M, Parikh, C.A., appeared made oral and written submissions. Jurisdictional Officer Sh. Sanjay R. Choudhary, D....
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....two issues as under:- "(1) Whether the applicant can adopt the procedure to raise the Invoice from Mumbai Head office for imports received at various ports, located in various states in India and charge IGST from Mumbai to our customers in various state is proper or not. (2) If we cancel separate registration in various state can we do the transaction on Mumbai Head Office GSTN, then in case of issuance of E way bill, is it correct to mention the GSTN of Mumbai and mention Dispatch place of port of respective state/port." First and foremost, since the applicant will be importing the goods into India, as per Section 7(2) of the IGST Act, 2017 such supply of goods imported into India shall be treated as supply of goods in the course of inter state trade or commerce. Secondly in respect of goods imported into India, as per Section 11(a) of the IGST Act, 2017, the place of supply shall be the location of the importer and in the present case since the importer is registered in Mumbai, the place of supply shall be Mumbai, Maharashtra. Chapter VI of the CGST Act, 2017, consisting of Sections 22 to 30 deals with registration under GST. Section 22 speaks of persons who are liabl....