Pine Subsidiary Industry ., In re
Date: October 29, 2021
Court: Authority for Advance Ruling
Bench: Karnataka
Type: Advance Ruling
Judge(s)/Member(s): Ravi Prasad, Kiran Reddy
Subject Matter
No separate GST registration needed at the place of importation
Summary
As per the provisions of place of supply of Goods under section 11(a) of IGST Act 2017, “the place of supply of goods imported into India shall be the location of the importer”. In case of the applicant, location of the importer is the st…
M/s. Pine Subsidiary Industry, (called as the ‘Applicant’ hereafter) 1st Floor, 105, Radhakrishna Complex, Dr. Rajkumar Road, 6th Block, Rajajinagar, Bengaluru-560010 having GSTIN 29ALRPS2253B1ZW, have filed an application or Advance Ruling under Section 97 of CGST Act, 2017 read with Rule 104 of CGST Rules, 2017 and Section 97 of KGST Act, 2017 read with Rule 104 of KGST Rules,…