CBIC Clarifies the Requirement for Separate GST Registration for Importers Storing Goods in Warehouses in other States

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....rehouses in other States-reg. Kindly refer to the letter F. No. GCCO/I/22/OTH/126/2025 dated 27.06.2025, along with a representation from the Kirana Committee, Delhi, dated 28.02.2025, on the above subject. 2. The matter has been examined in light of the provisions of the CGST Act, 2017 and the rules made thereunder. Upon detailed examination of the issue, the following observations have been made: i. Requirement of Registration in Haryana: The primary concern pertains to whether a business entity, whose principal place of business is in Delhi, is required to obtain GST registration in Haryana where goods are stored in cold storage facilities operated by third parties from where the goods are supplied to recipients. In this r....

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....ST of Haryana. For supplies involving movement of goods, the place of supply is determined under Section 10(1)(a) of the IGST Act, 2017, as the location where the movement of goods terminates for delivery. Accordingly, if the supply originates from Haryana and terminates within Haryana, it is an intra-State supply, and CGST + SGST of Haryana is applicable. ili. Distinct Person Status for Cold Storage: Under Section 25(4) of the CGST Act, establishments of a person in different States are treated as distinct persons for GST purposes. Where a business entity operates from warehouses or cold storage facilities in multiple States under the same PAN, each such establishment is considered a separate taxable person. Consequently, movement....

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....supplies are made. Accordingly, the business entity is liable to register in Haryana and comply with all GST provisions applicable to that State. In addition, as per Section 35 of the CGST Act, 2017 and Rule 56 of the CGST Rules, 2017, every registered person is required to maintain proper records at each place of business. This includes stock registers, records of inward and outward supplies, and documentation of goods stored or moved. v. GST on Cold Storage Services and Related Supplies: Cold storage services are classified as services involving immovable property, and are taxable under GST. As per Section 12(3) of the IGST Act, the place of supply for services directly related to immovable property is the location of the propert....