AAR : No need of separate registration in different States with godowns of importer

Jun 20,2019

Maharashtra AAR holds that the applicant need not take separate registration in each State where the goods are imported and stored in godowns; States that since the applicant would be importing goods into India, such supply of imported goods should be treated as supply in the course of interstate trade or commence and the place of supply shall be location of importer as per Section 11(a) of the IGST Act, 2017; Opines that the place from where the applicant makes a taxable sup...


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