9911796707
TMI Blog2021 (11) TMI 151X X X X Extracts X X X X X X X X Extracts X X X X ..... e or commerce and as per Section 5(1) of the Act, liable to IGST at the point when duties of Customs are levied on the said goods under Section 12 of the Customs Act, 1962. In respect of goods imported into India, as per provisions of Section 11 (a) of the IGST Act, 2017, the place of supply shall be the location of the importer. In the present case since the importer is registered in Mumbai, the place of supply will be Mumbai, Maharashtra. In the present case with respect to import of the goods, the place of supply is the location of the importer situated in Maharashtra. Since the applicant will be selling the goods before clearing the same for home consumption from the port of import, the place of supply shall be the place from where the applicant makes a taxable supply of goods which, in this case will be the Maharashtra Office. Hence, the applicant can supply the goods on the basis of invoices issued by the Maharashtra Office and, therefore, they need not take separate registration in the State of Import. Whether the Applicant is required to obtain registration in State where the applicant is proposing to open a warehouse for sale of imported goods front such warehouse? ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n filed under Section 97 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017 [hereinafter referred to as the CGST Act and MGST Act respectively] by M/s. Kamdhenu Agrochem Industries LLP, the applicant, seeking an advance ruling in respect of the following questions. 1) Whether the Applicant is required to obtain the registration in importing States other than Maharashtra, if goods are imported, sold and delivered directly from CFS (Container Freight Station) / DPD (Direct Port Delivery) which is under the Customs Boundaries to customers from those States? 2) Whether the Applicant is required to obtain registration in State where the applicant is proposing to open a warehouse for sale of imported goods from such warehouse? 3) Whether issuing invoices under Maharashtra GSTIN is permissible in law for supply of imported goods from the proposed warehouse located in the State where the Applicant is not registered under GST? At the outset, we would like to make it clear that the provisions of both the CGST Act and the MGST Act are the same except for certain provisions. Therefore, unless a mention is specificall ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e same in the warehouse after clearing the goods from the Customs Authorities. The Applicant would thereafter sell the goods from the said proposed warehouse as and when the customer approaches. The Applicant is proposing the supply the goods from the said proposed warehouse by issuing invoices under the Maharashtra GSTIN and charging IGST. B. STATEMENT CONTAINING APPLICANT'S INTERPRETATION OF LAW The Applicant is not liable for registration in the importing States: 2.9. The Applicant submits that Section 22 of the CGST Act, 2017 provides for the registration of a person. The relevant portion of Section 22 is reproduced below for ready reference: 22. (1) Every supplier shall be liable to be registered under this Act in the State or Union territory, other than special category States, from where he makes a taxable supply of goods or services or both, if his aggregate turnover in a financial year exceeds twenty lakh rupees. 2.10 From a plain reading of the said Section 22(1), the Applicant will be liable to obtain registration in the State from where the Applicant makes the taxable supply of goods or services. 2.11. In the present case, the Applicant is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sion made. The Jurisdictional Officer was absent. We heard the applicant regarding admission of the subject application. On 26/10/2021 the matter was finally heard and one more opportunity was offered to applicant to explain their case. The jurisdiction officer was absent. 05. DISCUSSIONS AND FINDINGS: 5.1 We have considered the submissions, both oral and written, made by the applicant. 5.2 The applicant, M/s. Kamdhenu Agrochem Industries LLP, has its principal place of business at Mumbai, Maharashtra where it is also registered under the GST Act. The applicant is an importer and reseller of chemicals. The applicant has been getting orders for imported chemicals from customers located in States where the applicant is not registered under the GST and pursuant to such purchase orders, the applicant has further placed orders for the required quantity of goods on the foreign exporter. The applicant has stated that in a particular case, it has cleared the goods by filing the Bill of Entry at Krishnapatnam port in the State of Andhra Pradesh on payment of requisite amount of customs duty and IGST under the Maharashtra GSTIN i.e 27AAAFK3484E1ZG. Thereafter, the applicant dire ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... efore the Bill of Entry is filed/before the goods are cleared for home consumption on payment of Customs duty and IGST. 5.6.3 With respect to the Question No.1, it is found that, considering the submissions of the applicant, as per the provisions of Section 7(2) of the IGST Act, 2017, supply of goods imported into India shall be treated as supply of goods in the course of inter - state trade or commerce and as per Section 5(1) of the Act, liable to IGST at the point when duties of Customs are levied on the said goods under Section 12 of the Customs Act, 1962. In respect of goods imported into India, as per provisions of Section 11 (a) of the IGST Act, 2017, the place of supply shall be the location of the importer. In the present case since the importer is registered in Mumbai, the place of supply will be Mumbai, Maharashtra. 5.6.4 Further, we find that in the present case with respect to import of the goods, the place of supply is the location of the importer situated in Maharashtra. Since the applicant will be selling the goods before clearing the same for home consumption from the port of import, the place of supply shall be the place from where the applicant makes a taxab ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ions, it is clear that in respect of goods the subsequent sale after the import is important factor, in respect of which the applicant is not paying attention. The applicant is more focused on import of goods. But there is also a subsequent sale/supply of said goods in the same State where import happens and in that case, above sections shall apply, which requires for registration to be obtained in that State from where taxable supply originates. It is an origin based provision, requiring the registration to be taken in that State. 5.7.5 The applicant has relied on the Advance ruling orders passed by the Maharashtra Advance Ruling Authority in the case of a. Aarel Import Export Pvt. Ltd. - GST ARA No. 114/2018-19 dated 24.04.2019. and b. Gandhaar Oil Refinery (India) Ltd - GST ARA No. 112/2018-19 dated 15.04.2019. 5.7.6 We find that, in the case of Aarel Import Export Pvt. Ltd., it was the submission of the applicant that it did not have any office in State of Odisha and that the goods would be cleared from the Rented Customs Warehouse at Paradip Port, Odisha. Thus in the said case the applicant was to effect sale of goods from the Customs warehouse i.e. prior t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er supplies the said goods by way of sale in the state of Andhra Pradesh, the same would be considered as intra-state supply in the State of Andhra Pradesh as provided in sub-section (1) of section 8 read with clause (a) of sub-section (1) of section 10 of the Integrated Goods and service Tax Act 2017. 5.7.10 Further it is also important to go through the provision of section 96 of the Central Goods and Service Tax Act 2017 which states that the Authority for advance ruling constituted under the provisions of a State Goods and Services Tax Act or Union Territory Goods and Services Tax Act shall be deemed to be the Authority for advance ruling in respect of that State or Union territory. 5.7.11 We now refer to the decision given by the Rajasthan Advance Ruling Authority vide Order RAJ/AAR/2018-19/29 dated 09.01.2019 in the case of M/s K. M. Trans Logistics (P) Ltd. wherein the issue raised was whether having vacant lands on lease for parking of trailers/trucks at various cities for operational purpose required registration in various cities when billing, control, registered office, head office and management was centralized located at Jaipur. The said authority observed th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... required to obtain the registration in importing States other than Maharashtra, if goods are imported, sold and delivered directly from CFS (Container Freight Station) / DPD (Direct Port Delivery) which is under the Customs Boundaries to customers from those States? Answer :- In the present case, as per this question, since the applicant will be selling the goods before clearing the same for home consumption from the port of import, the place of supply shall be the place from where the applicant makes a taxable supply of goods which, in this case will be the Maharashtra Office. Hence, the applicant can supply the goods on the basis of invoices issued by the Maharashtra Office and therefore they need not take separate registration in importing States other than Maharashtra. Question 2:- Whether the Applicant is required to obtain registration in State where the applicant is proposing to open a warehouse for sale of imported goods from such warehouse? Answer :- In view of the above discussions, no ruling can be given as the question is beyond the jurisdiction of the Maharashtra Advance Ruling Authority. Question 3:- Whether issuing invoices under Maharashtra GSTIN i ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
