TMI Blog2018 (12) TMI 532X X X X Extracts X X X X X X X X Extracts X X X X ..... ince the applicant has no establishment or place of operation or any godown or GSTIN in the State of West Bengal i.e. the port of import, therefore, after exbonding of imported goods from the Customs warehouse at Kolkata and for further sales after exbonding, Whether that would be interstate or intrastate supply would depend upon the place of supply of goods as per Section 10 and Section 11 of the IGST Act, 2017. Thus, the place from where the applicant makes a taxable Supply of Goods shall be his location, in this case, the Mumbai Head Office and since the applicant does not have any godown in the state of West Bengal and we feel that the applicant can clear the goods on the basis of invoices issued by the Mumbai Head Office and therefore they need not take separate registration in the State of West Bengal. Since as an importer the place of supply for the applicant in this case will be Mumbai, and the goods also will be cleared on the name of the Mumbai registered address while paying IGST at the time of Customs Clearance, it would follow that they can do the further transaction mentioning the GSTIN of their Mumbai office - they can do the transaction on Mumbai Head Office ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s) raised Sonkamal Enterprises Private Limited is a Company having its Head office at Mumbai and a Branch in Gujarat - Gandhidham, Both are Registered Under the GST Act. We are importer of Chemicals especially phenol which we currently import at JNPT Port, Maharashtra and Kandla Port, Gujarat. We wish to Import the Chemicals at Haldia Port (Kolkata, West Bengal). We are storing goods at rented Customs warehouse at Haldia Port, we do not have any establishment or place of operation in State of West Bengal, we endeavour to clear the goods from that warehouse (Ex Bond) in the name of our Mumbai Head Office so here importation will be completed by payment of Custom Duty in Mumbai Head Office Name and we want to sell the goods to customers in West Bengal and other States nearby from that warehouse and charge IGST to our customer by raising bill from Mumbai and not West Bengal. We do not have any godown in the state of West Bengal and will not have any other godown or storage facility in the state other than the Haldia Port Customs Warehouse. 16. STATEMENT CONTAINING APPLICANTS INTERPRETATION OF LAW AND/OR FACTS, AS THE CASE MAYBE, IN THE CASE OF THE AFORESAID OUESTIONS : ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ve control over the goods at that point). The material Will be transported directly from that port to Customers in Kolkata or in any other states. The Tax Invoice will be raised From Mumbai H.O. with Mumbai GSTIN levying IGST. As we will not be storing any goods within the state of West Bengal, in our opinion the location of Supplier would be the customs bonded warehouse and we will not be required to have registration in West Bengal. WRITE UP FOR THE PRACTICE TO BE FOLLOWED AND PRE GST PRACTICE FORR THE SAID TRANSACTION: There is no Pre GST practice in this case, as transaction is to be undertaken for the 1 st time at Kolkata port. The Practice that we are intending to follow is : We will import the goods at Kolkata port in the name of M/s. Sonakamal Enterprises Pvt. Ltd. - Mumbai H.O. GSTIN. The Material will be stored at Kolkata Custom Port in the Custom Bonded Warehouse, we will remove the goods from warehouse only when we get any customers for delivery. The material will be supplied directly from that port to Customers in Kolkatta and in other nearby states. The Tax Invoice will be raised From Mumbai Branch with Mumbai GSTIN levying IGST, These invoice ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... plication, the applicant has stated that, M/s. Sonkamal Enterprises Pvt. Ltd., is a company having its Head Office at Mumbai and a Branch in Gujrat - Gandhidham, Both are registered under the GST Act. They are importer Of Chemicals especially phenol which they Currently import at JNPT Port, Maharashtra and Kandla Port, Gujarat. They wish to import the Chemicals at Haldia Port (Kolkata, West Bengal). They are storing goods at rented Customs Warehouse at Haldia Port, they do not have any establishment or place of operation in State of West Bengal, they endeavour to clear the goods from that warehouse (Ex Bond) in the name of their Mumbai Head Office so here importation will be completed by payment of Customs Duty in Mumbai Head Office Name and they want to sell the goods to customers in West Bengal and other states nearby from that warehouse and charge IGST to their customers by raising bill from Mumbai and not West Bengal. They do not have any godown in the state of West Bengal and will not have any other godown or storage facility in the state other than the Haldia Port Customs Warehouse. 3. In point No.16 of the application, the applicant has stated and interpreted that they wi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ly of goods imported into. 7. Coming to the 1st question, i.e. whether the procedure to raise the invoice from Mumbai Head Office for imports received at Haldia Port, Kolkata where they do not have any separate GST Registration and Charge IGST from Mumbai to our Customers is correct? Or do they have to take separate Registration in the State of West Bengal for the below mentioned transactions? , it appears that as per the application, the applicant are storing goods at rented Customs Warehouse at Haldia Port, they do not have any establishment or place of operation in State of West Bengal. they endeavour to clear the goods from that warehouse (Ex Bond) in the name of their Mumbai Head Office so here importation will be completed by payment of Customs Duty and IGST. Since the applicant is an importer, the place of Supply of Goods shall be the location of the importer as per Section 11 (a) of IGST Act,2017. Further, the applicant does not have any office in West Bengal as per the application and the goods will be cleared from rented Custom Warehouse(Ex bond) at Haldia. As per Section 22(1) of CGST Act, 2017 , Every supplier shall be liable to be registered under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in West Bengal and they can do the transaction on Mumbai Head Office GSTIN and it appears to be correct to mention the GSTIN of Mumbai Head Office in the E-way Bill and dispatch place as Customs Warehouse situated at Kolkata. However, the aforesaid is subject to issuance of an invoice and paying applicable IGST or CGST+SGST or Compensation Cess etc., as applicable as per the CGST/SGST/UTGST/IGST Acts respectively. 04. HEARING The case was taken up for Preliminary hearing on dt. 31.07.2018 when Ms. Dhwani Piyush Shah, Accountant of the company along with Sh. Dinesh Taylor, Chief Accountant and Sh. Vinod Shah, Director appeared and requested for admission of application as per contentions in their ARA. Jurisdictional Officer, Ms. Usha lyer, Supdt., Mumbai East Commissionerate appeared and made written submissions. The application was admitted and called for final hearing on 2808.2018, Ms. Dhwani Piyush Shah, Accountant of the company along with Sh. Dinesh Taylor, Chief Accountant appeared and made oral and written submissions. Jurisdictional Officer, Ms. Usha lyer, Supdt., Mumbai East Commissionerate appeared and stated that they have already made written submissio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e the location of the importer and in the present case since the importer is registered in Mumbai, the place of supply shall be Mumbai, Maharashtra. Chapter VI of the CGST Act, 2017, consisting of Sections 22 to 30 deals with registration under GST. Section 22 speaks of persons who are liable for registration and as per Section 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 the makes a taxable supply of goods or services or both, if . In the present case as mentioned above the place of supply is the location of the importer who is situated in the State of Maharashtra and hence the applicant will be clearing the goods by paying IGST form their GSTIN issued in Mumbai, Maharashtra. Since the applicant has no establishment or place of operation or any godown or GSTIN in the State of West Bengal i.e. the port of import, therefore, after exbonding of imported goods from the Customs warehouse at Kolkata and for further sales after exbonding, Whether that would be interstate or intrastate supply would depend upon the place of supply of goods as per Section 10 and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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