TMI Blog2019 (6) TMI 1010X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. The place from where the applicant makes a taxable Supply of Goods shall be his location, in this case, the Mumbai Head Office/Registered Office at Mumbai and even if the applicant has godowns in different states, we feel that the applicant can clear the goods on the basis of invoices issued by the Mumbai Head Office/Registered Office at Mumbai on payment of IGST in the State of Maharashtra and therefore they need not take separate registration in other states. Whether the applicant can adopt the procedure to raise the invoice from Mumbai Head Office/Registered Office at Mumbai for imports received at various ports, located in various States in India and charge IGST from Mumbai to our customers in various state is proper or not? - HELD THAT:- Not answered since the question is not covered under Section 97 of the CGST Act, 2017. If we cancel separate registration in various state can we do the transaction on Mumbai Head Office GSIN, then in case of issuance of E - way bill is it correct to mention the GSTN of Mumbai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... State GST Number Status of the office A 1 Dharamtar Port Maharashtra 27AAACG3996J1Z6 Head Office and Registered Office 2 Jaigard Port (covered under GST No. of Maharashtra) B 3 Hazira/MagdaIIa Gujarat 24AAACG3996J1ZC Branch 4 Porbundar Branch 5 Bhavnagar Branch 6 Navlakhi Branch 7 Kandla ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he GSTN of Mumbai and mention Dispatch place of port of respective state/port Now we are giving hereunder the facts of the Case and our contention thereon STATEMENT OF FACTS Gandhar oil refinery (India) limited is a company having registered under Companies Act 1956 having Registered office at 18th floor DLH park SV Road Goregaon West Mumbai 400062 having GSTN: 27AAACG3996126. The company is engaged in Trading activity of Non cooking Coal and manufacturing activity of petroleum products. The manufacturing activity is carried out only from plant located at Silvassa (D H) and Taloja (Maharashtra) State. All the major decisions are taken in the state of Maharashtra. Also all the directors perform their work mainly from registered office in Maharashtra. The Company is also an importer of Non coking Coal. This AAR is for Import of coal at various ports of India and supply there. The Company has GSTN at various locations and Import coal under following Sr.no Ports State GSTN Status 1. Dh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent with foreign supplier for import. The agreement terms and conditions are decided from registered office in Maharashtra. The agreement is entered with registered office in Maharashtra {Copy attached (a)} STEP 2 Letter of credit and other facilities are opened in Bank which is located in Maharashtra. All the facilities are in name of registered office located in Maharashtra {Copy attached (b)} STEP 3 Commercial Import Invoice is made by the seller which is also in the name of Registered Office located in Maharashtra {Copy attached (c)} STEP 4 Bill of lading also mentions the name and address of Registered Office located in Maharashtra {Copy attached (d)} STEP 5 Certificate of origin is also in name of registered office located in. Maharashtra {Copy attached (e) STEP 6 There is an agreement with the vessel owner for transportation of goods which is also in name of Registered Office located in Maharashtra {Copy attached (f} Step 7 When the goods reach the port we unload ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r is situated, with the goods in his control, ready to be supplied. So if we see in our case taxable supply is made from the state of Maharashtra (Head Office) For Local Purchases through the Head Office the company can do normal Bill to Ship to Transaction as per Section 10(b) of the IGST Act 2017 The Honourable Advance Ruling Authority in case of M/s. Sonkamal Enterprises Pvt. Ltd ARA application no 48 dated 30.03.2018 has also hold the similar view (copy attached) Hence it is our humble submission that the company should allowed to cancel the GSTN of above states and be allowed to carry on the business from Maharashtra GST Number 03. CONTENTION - AS PER THE CONCERNED OFFICER The submission, as reproduced verbatim, could be seen thus- Company s Questions : Whether the GST of different state other than Maharashtra can be cancelled as per Law. As per section 22(1) (2) of MGST Act, 2017 which read as under : 22. (1) Every supplier making a taxable supply of goods or services or both in the State shall be liable to be registered under this Act if his aggregate turnover in a financial year ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... case, documents on record and submissions made by both, the applicant as well as the department. The applicant is an importer of non-coking coal and a manufacturer of petroleum products with Head Office/Registered Office at Mumbai. The applicant is engaged in trading activity of Non-coking Coal in various states and importing the said coal at various ports in India and also purchasing from dealers within India from various states. The said coal is imported at various ports situated in various states and they are registered with GST department in all such places. They have submitted that coal shall be imported by them and stored in the various states under Maharashtra GST Number and that they shall also sell the same under the Maharashtra GST Number. They want to cancel the GST number of different states and do business from their Head Office/Registered Office at Mumbai under the GSTIN of Maharashtra. They have submitted that they obtained provisional GSTIN in the various states only because they were registered in those states under the earlier VAT regime as required under the VAT Laws. They have submitted that their entire transactions are done from Maharashtra; agreeme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pplier 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 . 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 from their GSTIN issued in Mumbai, Maharashtra. Since the applicant will be storing the goods, after import, in various states for further sales, 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. Hence we are of the opinion that the place from where the applicant makes a taxable Supply of Goods shall be his location, in this case, the Mumbai Head Office/Registered Office at Mumbai and even if the applicant has godowns in different states, we feel that the applicant can clear the goods on the basis of invoices issued by the Mumbai Head Office/Registered Office at Mumbai on payment of IGST in the State of Maharashtra and therefore they need not take separate re ..... X X X X Extracts X X X X X X X X Extracts X X X X
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