Import Sales from Port: Registration Needed for Direct Sales Across Indian States per Entry 8, Schedule III, CGST Act 2017.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Requirement to obtain registration in the state in which goods are imported - said goods are directly sold from the port of importation to the customers located across different states in India - Input Tax Credit of IGST paid -The applicant is already having the registration in the State of Telangana which will cover all taxable transactions - The transactions made by the applicant after clearing them from customs in their own account are subsequent sales and not sales in course of import, where the customs clearance will be made by the purchaser in which case the transactions will be covered under Entry 8 of Schedule III to the CGST Act, 2017 prescribed above. - AAR....