TaxTMI 
TaxTMI 
2019 (6) TMI 1010
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....same provision under the MGST Act. Further 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 th....
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....ACG3996126. The company is engaged in Trading activity of Non cooking Coal and manufacturing activity of petroleum products. The manufacturing activity is carried out only from plant located at Silvassa (D& H) and Taloja (Maharashtra) State. All 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 We....
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....e likely to Import the Coal. The earlier laws made it mandatory to have the number because of citus of sale and movement of Goods and hence we had no option but to take number in those states. We received provisional ID from the GST and hence we applied for the same. Now the GST laws are getting more and more clear therefore we propose to cancel the other states GST number and carry out business from Maharashtra (2) The relevant section is section 11 which states that the place 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 ....
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....ed day. As regards to state of Maharashtra, dealer's aggregate turnover of taxable supply of goods or services or both exceeds the prescribed limit. Further the dealer was already registered in Maharashtra under MVAT Act, 2002. So dealer shall continue the GSTIN for Maharashtra State. Dealer has not given any details regarding taxable supply of goods or services or both in other state mentioned in above chart. Generally in trade the importers imports goods at particular port to facilitate the delivery of goods to customers 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 ....
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....fice at Mumbai GSTIN and after importing the goods the same will be stored at godowns in various states and they want to clear the goods from the warehouses/godowns in the name of their Mumbai Head Office/Registered Office at Mumbai. The Tax Invoice will be raised From Mumbai Registered Office with Mumbai GSTIN levying IGST. Hence the following question has been raised by the applicant in this application:- WHETHER APPLICANT REQUIRES REGISTRATION IN EACH STATE SEPERATELY? In this connection they have also raised following 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 Ac....