Aarel Import Export Private Limited ., In re
Date: April 24, 2019
Subject Matter
GST invoice can be raised from the registered state for imports received at a port situated in another state
Summary
Question :- 1. Whether the procedure to raise the invoice from Mumbai Office for imports received at Paradip Port, Odisha where we do not have any separate GST Registration and Charge IGST from Mumbai to our Customers is correct? or do we have to tak…
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 “respectively ] by M/s AAREL IMPORT EXPORT PRIVATE LIMITED, seeking an advance ruling in respect of the following questions. (i) Whether the procedure to raise the invoice from…