Case LawOrder No. GST-ARA-112/2018-19/B-40
Gandhar Oil Refinery (India) Limited ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Maharashtra
- Date:
- April 15, 2019
- Type:
- Advance Ruling
Subject
Importers do not need state-wise registration under GST regime
Registration
Summary
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 va…
Judgement
The present application has been filed under section 97 of the Central Goods and Services Tax Act 2017 and the Maharashtra Goods and Services Tax Act, 2017 [hereinafter referred to as “the CGST Act and MGST Act”] by GANDHAR OIL REFINERY (INDIA) LIMITED, the applicant, seeking an advance ruling in respect of the following questions. 1. WHETHER APPLICANT REQUIRES REGISTRATION IN EACH STA…