Case LawKAR ADRG 57/2021
Pine Subsidiary Industry ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Karnataka
- Date:
- October 29, 2021
- Type:
- Advance Ruling
- Members:
- Ravi Prasad, Kiran Reddy
Subject
No separate GST registration needed at the place of importation
Registration
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…
Judgement
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,…