TaxTMI 
TaxTMI 
2019 (6) TMI 1011
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....rate registration in Odisha, can we do the transaction on Mumbai Office GSTIN, then in case of issuance of e way bill is it correct to Mention the GSTIN of Mumbai and Dispatch place as Paradip Port? At the outset, we would like to make it clear that the provisions of both the CGST Act and the MGST Act are the same except for certain provisions. Therefore, unless a mention is specifically made to any dissimilar provisions, a reference to the CGST Act would also mean a reference to the same provision under the MGST Act. Further to the earlier, henceforth for the purposes of this Advance Ruling, the expression 'GST Act' would mean CGST Act and MGST Act. 02 FACTS AND CONTENTION - AS PER THE APPLICANT The submissions, as reproduced verbatim, could be seen thus- 2a. STATEMENT OF RELEVANTS FACTS HAVING A BEARING ON THE QUESTIONS RAISED: Aarel Import Export Private Limited is a Company having its head office at Mumbai, Maharashtra and is registered under the GST Act. Applicant is importer and exporter/ trader of products such as Black Matpe, Toor Whole, Coke, Agarbatti, etc. Applicant wishes to import the Coke (Processed product from Coking Coal) either Lam Coke or Nut Coke ....
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....ce from Mumbai Head Office for imports received at Haldia Port Kolkata where we do not have any separate GST Registration and Charge IGST from Mumbai to our Customers is correct? or do we have to take separate Registration in the State of West Bengal for the below mentioned transactions? Answer: Answered in the affirmative as per detailed discussion above. For this transaction, no separate registration in the State of West Bengal is required. Question 2: If we do not need separate registration in West Bengal, can we do the transaction on Mumbai Head Office GSTIN, then in case of issuance of e-way bill is it correct to mention the GSTIN of Mumbai and Dispatch place of Haldia Port? Answer: Answered in the affirmative subject to following procedure and payment of taxes as per law. 2b. STATEMENT CONTAINING APPLICANTS INTERPRETATION OF LAW AND/OR FACTS. AS THE CASE MAYBE. IN THE CASE OF THE AFORESAID QUESTIONS: (i) As per provisions of 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. (ii) As per the provisions of Place of Supply ....
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....the GSTIN of Mumbai and Dispatch place as Paradip Port. In respect of 1st question, since the applicant is an importer, the place of supply of goods shall be the location of importer as per section 11(a) of the IGST Act, 2017. Further the applicant doesn't have any office in State of Odisha as per the application. And goods will be cleared from Rented Customs Warehouse at Paradip Port, Odisha. As per section 22(1) of CGST Act, 2017, every supplier is liable to be registered under this Act in the state or UT, Other than special category states, from where he makes a taxable supply of goods or services or both, if his aggregate turnover in a financial year exceeds twenty lakh rupees. In this case, the applicant makes taxable supply of goods from Mumbai Head Office, as he doesn't have any establishment or office in the state of Odisha as per his application. Hence, place from where supplier makes a taxable supply of goods shall be the location of the supplier i.e. Mumbai, since the applicant do not have any godown in the state of Odisha as per their application and hence it appears that separate registration need not be taken in the State of Odisha. Coming to the 2nd question, a....
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....any and IGST in the name of Mumbai office. The applicant wishes to sell the goods directly from Paradip Port warehouse (EX-BOND) to the customers in Odisha and accordingly charge IGST to their customers by raising bills from their Mumbai office and not from Odisha. Applicant does not have any warehouse or storage facility in the State of Odisha, other than the Paradip Port Customs Warehouse. Therefore, applicant is seeking the answers on the following questions which are as follows. 1. Whether the procedure to raise the invoice from Mumbai Office for imports received at Paradip Port, Odisha where we do not have any separate GST Registration and Charge IGST from Mumbai to our Customers is correct? or do we have to take separate Registration in the State of Odisha for the below mentioned transactions? 2. If we do not need separate registration in Odisha, can we do the transaction on Mumbai Office GSTIN, then in case of issuance Of e-way bill is it correct to Mention the GSTIN of Mumbai and Dispatch place as Paradip Port? With respect to the Question No.1, it is found considering the facts of the case that as per the provisions of Section 7(2) of the IGST Ac....