9911796707
TMI Blog2022 (4) TMI 815X X X X Extracts X X X X X X X X Extracts X X X X ..... refore this subsequent sale when made to a customer within the State of Telangana will be an intra State sale liable to CGST SGST and when such sale is made to a customer in other States of a country it will be a Inter-State sale liable to IGST. Being a taxable sale the person making such taxable sales is liable to take registration under CGST Act, 2017. This registration is sufficient to cover the transactions or supplies in nature described by the applicant - Under Section 16 of the CGST Act, 2017 read with Section 20 of IGST Act, the IGST paid on imports is eligible to be availed as Input Tax Credit (ITC) both on intra-state and inter-state sales. - A.R.Com/02/2021 TSAAR Order No.22/2022 - - - Dated:- 8-4-2022 - SRI B. RAGHU KIR ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ant M/s. Euroflex Transmissions (India) Private Limited wishes to supply some of the imported goods directly from the port of importation to the customers located across different states in India without bringing such goods to the Applicant s registered premises located in the State of Telangana by raising tax invoice from Telangana location. Hence this application 5. Questions raised: 1. Whether the Applicant is required to obtain registration in the state in which goods are imported if the said goods are directly sold from the port of importation to the customers located across different states in India. 2. Whether the Applicant is entitled to avail Input Tax Credit of IGST paid on import of goods if the said goods are sold dir ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... after clearing the goods by paying customs duty and IGST the applicant is making inter-state supply of the same from the customs warehouse without taking such goods to their own business premises. The transactions made by the applicant after clearing them from customs in their own account are subsequent sales and not sales in course of import, where the customs clearance will be made by the purchaser in which case the transactions will be covered under Entry 8 of Schedule III to the CGST Act, 2017 prescribed above. Therefore this subsequent sale when made to a customer within the State of Telangana will be an intra State sale liable to CGST SGST and when such sale is made to a customer in other States of a country it will be a Inter-St ..... X X X X Extracts X X X X X X X X Extracts X X X X
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