9911796707
TMI Blog2020 (3) TMI 1044X X X X Extracts X X X X X X X X Extracts X X X X ..... r Section 97 of the CGST Act, 2017 read with Rule 104 of the CGST Rules Section 97 of the KGST Act, 2017 read with Rule 104 of KGST Rules 2017, in FORM GST ARA-01 and discharged the fee of Rs. 5,000/- each under the CGST Act and the KGST Act. 2. The Applicant is the importer of storage solutions and vertical storage solutions (machines) from Germany and distributes the imported goods to Industrial customers all over India. Presently, applicant is transporting the imported goods from the port of import to applicants' registered place of business at Bangalore and then supplying the same to the customer's place. During this process of transportation, the applicant came across lot of logistical problems and found it costly. In view of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that in terms of section 7(2) of the IGST Act 2017, the supply of goods imported into the territory of India, till they cross the customs frontiers of India, shall be treated to be a supply of goods in the course of inter-state trade or commerce. He has further submitted that as per the provisions of the IGST Act, 2017 though the imported goods are supplied directly from the port of import to the customer's place, it is deemed that imported goods are received at the registered place of business of the importer and then supplied to the customer's place. Such being the case, the applicant has opined that there is no need to shift the imported goods physically to the place where the registration is obtained and also no need to take re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... personal hearing. We also considered the issues involved, on which advance ruling is sought by the applicant, relevant facts & the applicant's interpretation of law. 10. On verification of the nature of the activity carried out by the applicant, it was observed that the applicant is an importer of storage solutions and vertical storage solutions (machines) from Germany and supplied to Industrial customers all over India. During this process, applicant is shipping the imported goods (machines) to the registered place of business at Bengaluru and then supplying to the customer place. Due to this process of transportation, applicant has come across various logistic problems and found it becoming costly. In view of this, the applicant inte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ditions and restrictions as may be prescribed and in the manner specified in section 49, be entitled to take credit of input tax charged on any supply of goods or services or both to him which are used or intended to be used in the course or furtherance of his business and the said amount shall be credited to the electronic credit ledger of such person." It is admitted by the applicant that imported goods are further supplied to various industrial customers in India and this implies that imported goods are used in the course or furtherance of his business. Hence the applicant is entitled to claim the credit of IGST paid on imported goods in terms of section 20 of the IGST Act 2017 read with section 16 of the CGST Act, 2017. 13. The appli ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... upplied directly from the port of import to the customer located in other states or Union territories other than state of Karnataka, such transaction shall be treated as a supply of goods in the course of inter-State trade or commerce in terms of section 7(1) of the IGST Act, 2017 and is liable to issue IGST tax invoice in terms of section 20 of the IGST Act 2017 read with section 31 of the CGST Act 2017. Further, if the applicant supplies the goods to the customers within the state of Karnataka, such transaction shall be treated as intra-State supply in terms of section 8(1) of the IGST Act, 2017 and liable to issue the CGST and SGST tax invoice as per section 3 1 of the CGST Act 2017. 16. Further, with regard to obtain the registration ..... X X X X Extracts X X X X X X X X Extracts X X X X
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