TMI Blog2019 (6) TMI 1011X X X X Extracts X X X X X X X X Extracts X X X X ..... clearing the goods by paying IGST using GSTIN issued to them in Mumbai, Maharashtra. Since the applicant has no establishment or place of operation or any godown or GSTIN in the State of Odisha, Paradip Port i.e. at 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 is the Mumbai Head Office, 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 Odisha. If we do not need separate registration in Odisha, can we do the transaction on Mumbai Office GSTIN, then in case of issuance Of e-way bill is it correct to Mention the GSTIN of Mumbai and Dispatch place as Paradip Port? - HELD THAT:- Since, as an importer the place of supply for the applicant in this case will be Mumbai, Maharashtra 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. As a corollary, they can do the transaction on Mumbai Head Office GSTIN and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... te of Odisha, HSN code of which is 2704. Goods would be stored at a rented Customs warehouse (Ex-bond) at Paradip Port; do not have any separate establishment or place of operation in the State of Odisha; endeavours to clear the goods from that warehouse in the name of our Mumbai office using Maharashtra GSTIN where the importation will be completed on payment of custom duties, if any, and IGST in the name of Mumbai office and wish to sell the goods directly from Paradip Port warehouse (EX-BOND) to the customers in Odisha and accordingly charge IGST to our customers by raising bill from Mumbai office itself and not Odisha. Further, facts of the case and questions involved resembles to the one of the case decided by the Maharashtra Authority of Advance Ruling in NO.GST-ARA-48/2018-19/B-123. Mumbai dated 27 th September, 2018 = 2018 (12) TMI 532 - AUTHORITY FOR ADVANCE RULING, MAHARASHTRA in Sonkamal Enterprises Private Limited in which observation of the authority is reproduced below: We are Of the opinion that place from the applicant makes a taxable supply of Goods shall be his location, in this case, the Mumbai Head Office and since the applicant do ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (ii) As per the provisions of Place of Supply provided in Section 11 (a) of the IGST Act, 2017 the place of supply for the goods imported into India is the location of importer, therefore in the present case since the importer is registered in Mumbai, the place of supply shall be Mumbai, Maharashtra. Therefore the place from where the supplier makes a taxable Supply Of Goods shall be the location of the supplier i.e. Mumbai office, since the applicant do not have any godown in the state of Odisha as per their application and hence separate registration need not be taken in state of Odisha. (iii) Since we are only registered at Maharashtra and are supplying the goods on our Maharashtra GSTIN Registration number for this transaction, it is an inter-state supply of goods as defined in Section 7(2) of the IGST Act, 2017 and therefore the transaction attracts IGST. Hence we are not required to have separate GST registration in the state of Odisha. (iv) If we do not need registration in the State of Odisha, we can generate e-way bill from the Mumbai office GSTIN and dispatch place as customs warehouse situated at Paradip Port, Odisha. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hence it appears that separate registration need not be taken in the State of Odisha. Coming to the 2nd question, asking if they do not have separate registration in the state of Odisha, Can they do the transaction on Mumbai Head Office GSTIN, and then In case of issuance of e-way bills. It correct to mention the GSTIN of Mumbai and dispatch place of Paradip Port? The answer appears to b e positive i.e. the applicant need not take separate registration in Odisha and they can do the transaction on Mumbai Head Office GSTIN and it appears to be correct to mention the GSTIN of Mumbai in the E-way Bill and Dispatch place as Customs warehouse situated at Paradip, Odisha. However the aforesaid is subject to issuance of an invoice IGST or CGST+SGST or compensation Cess etc., as applicable as per the CGST/SGST/UTGST/IGST Acts respectively. 04. HEARING Preliminary hearing in the matter was held on 26.02.2019. Sh. Ruparelia PH, C.A., appeared and requested for admission of application as per contentions made in their application. Jurisdictional Officer Sh. Suryakant Kate, Asstt. Commissioner of State Tax (D-847), Nodal - 4, Mumbai also app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ct to Mention the GSTIN of Mumbai and Dispatch place as Paradip Port? With respect to the Question No.1, it is found considering the facts of the case that 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 registered in Mumbai, the place of supply will be Mumbai, Maharashtra. The Sections 22 to 30 of Chapter VI deal 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 in the Stage or Union territory, other than special category States, from where he makes a taxable supply of goods or services or both, if . . . . We find that in the present case ..... X X X X Extracts X X X X X X X X Extracts X X X X
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