Sale of part of Imported Goods in Trnasit, Goods and Services Tax - GST

[deepak gulati]

We are registered at Rajasthan. We are importing goods at Nava Shera, Mumbai. It is a container load (10000Kgs). We are taking delivery at Nava Shera and goods are dispatched to Rajasthan. During transit, part of goods are sold and offloaded (3000Kgs) at Mumbai and rest goods (7000Kgs) comes to Rajasthan. For goods sold in Mumbai, we prepare an invoice from Rajasthan charging IGST. For remaining goods, we are preparing a delivery challan from Nava Shera to Rajasthan.

In light of above, please let us know :

1. Whether the process adopted is correct?
2. Can we sell imported goods in transit in Mumbai and bring balance to Rajasthan?

Posts / Replies

[Sadanand Bulbule]

Dear

Once the goods are cleared from the Customs Authorities after payment of Customs Duty and IGST, they do not remain as "imported goods". Rather they are domestic goods like any other goods. So you can sell such goods to anyone on par with domestic goods as per the provisions of the GST Act, particularly Tax Invoice and E-way bill to be taken care of with caution to avoid trouble in transit.

[KASTURI SETHI]

          I concur with the views of Sh.Sadanand Bulbule, Sir.

             As per Section 2 (25)  of the Customs Act, "imported goods" means any goods brought into India from a place outside India but does not include goods which have been cleared for home consumption;

                Although in common parlance we call such goods as "imported goods '  yet these are no longer, "imported goods" after clearance from the Customs Station.