AAR : No registration required in Odisha where imported goods cleared under invoice from Mumbai HO

Jun 20,2019

Maharashtra AAR holds that no separate registration is required in Odisha where invoice is raised from Mumbai HO for imports received at Paradip Port Odisha and goods sold to customers in Odisha; Notes that applicant is registered in Maharashtra and is supplying goods to customers in Odisha from Paradip Port Customs Warehouse by charging IGST using Maharashtra GSTIN; Observes that when the applicant imports goods into India, such supply shall be treated as Inter State trade o...


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