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TMI Blog2021 (11) TMI 151X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 specifically made to any dissimilar provisions, a reference to the CGST Act would also mean a reference to the same provision under the MGST Act. Further to the earlier, henceforth for the purposes of this Advance Ruling, the expression 'GST Act' would mean CGST Act and MGST Act. 2. FACTS AND CONTENTION - AS PER THE APPLICANT The submissions made by the applicant are as under:- 2.1. The Applicant is an importer and reseller of chemicals, having main place of business in the State of Maharashtra and further having warehouses in the State of Gujarat and State of Kerala. 2.2 The Applicant is registered under the GST law in the State of Maharashtra under the GSTIN 27AAAFK3484E1ZG. The Applicant is also holding GST registration in the States of Gujarat and Kerala. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rom 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 making supplies from the State of Maharashtra only. Though the goods are imported at other State ports, the Applicant will be clearing the goods under GSTIN of Maharashtra and the supply of the said goods are commissioned from the office of the applicant in the State of Maharashtra. 2.12 The Applicant relies on the two advance rulings as under for where in it has been held that Registered Person in Maharashtra is not liable for registration in other States from where the imported goods are sold: a. Aarel Import Export Pvt. Ltd - GST ARA No. 114/2018-19 dated 24.04.2019. b. Gandhaar Oil Refinery (India) Ltd - GST ARA No. 112/2018-19 dated 15.04.2019. 2.13. The ratio laid down in the said Advance Rulings are equally applicable in the facts of the present case. The Applicant is not required to obtain registrat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 directly sold the goods from port to customer and invoices were issued under the Maharashtra GSTIN charging applicable IGST. The applicant produced sample import purchase Bill No. ur004e dated 20/11/2019 for 280455 AED. The port of delivery is Krishnapatnam Port, Nellore, Andhra Pradesh and BL is dated 19/11/2019. The said goods were sold to M/s Greenpanel Industries Ltd, Chitoor, Andhra Pradesh GSTN 37AAHCG1211B1ZB. The said goods were sold as per Bill No. 450 dated 17/12/2019 and 18% IGST was paid on Maharashtra GSTN IGST number. The e-way bill was generated on date of sale with 'from supplier of Maharashtra and to the said dealer from Andhra Pradesh' and dispatch was shown from Andhra Pradesh Port. There is purchase order from customer viz M/s Greenpanel Industries Ltd before import of the goods. 5.3 The applicant also operates warehouses near the ports ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ith 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. 5.7.1 Question No. 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 front such warehouse? 5.7.2 The second question raised by the applicant is with respect to a proposed opening of warehouse in a State other than Maharashtra. From the applicant's submissions, it appears that, the applicant after importing goods will be clearing the same for home consumption on payment of appropriate Customs Duty as well as IGST. After clearing the said goods for home consumption, the applicant would be storing the said goods in warehouse to be o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e 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 to the good being cleared for home consumption on payment of Customs Duty and IGST. However in the subject case, in respect of the second question raised by the applicant, it is seen that they would be clearing the imported goods on payment of Customs Duty and IGST and store them in warehouse to be procured by them. Thus in the subject situation the question is related to further domestic sales after clearance of the imported goods into the country. Hence the facts in the Aarel Import Export Pvt. Ltd. are different from the facts of the subject case so far as question no. 2 is concerned. 5.7.7 Further, in the Gandhaar Oil Refinery (India) Ltd. case, the applicant had given stepwise transaction details wherein under Step 7 it was mentioned as "When the goods reach the port we unload the same at Port warehouse and remove the goods from the port warehouse to customer. We do not have any godown or storage facility in the state. T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rking 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 that, "The authority for advance ruling is created under SGST/UTGST Act and thus rulings are applicable within the particular state only, it is for this reason that question relating to registration of vacant lands taken on lease by the applicant is out of purview of the authority and hence no ruling is given on this aspect". 5.7.12 Thus, in view of the above discussions, if the situs of transaction in question is not within the state of Maharashtra, then as per provisions of section 96 of the Central Goods and service Tax Act 2017 (and similar provision under the MGST Act), the Maharashtra Advance Ruling Authority cannot acquire the jurisdiction over the questions raised, hence no ruling can be given on this question. 5.7.13 Further, the applicant is proposing to take a new warehouse on the eastern coast of India near a port, may be in Andhra Pradesh. As the proposed activity of taking a warehouse for the purpose of supply of imported goods is ..... 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