AIE Fiber Resource and Trading (India) Private Limited ., In re
Date: December 24, 2021
Subject Matter
Supply of warehoused goods to any person before clearance for home consumption does not attract GST
Summary
The applicant sells the imported goods before goods cross the customs frontier of India i.e., prior to clearance of goods from the customs to pre-identified customers. The invoice will be raised by the applicant from the office located in the State o…
1. M/s. AIE Fiber Resource and Trading (India) Private Limited , 3rd Floor, Megana Towers, Ayyappa Society Road, Madhapur, Hyderabad, Telangana, 500081 (36AAQCA7356J1Z3) has filed an application in FORM GST ARA-01 under Section 97(1) of TGST Act, 2017 read with Rule 104 of CGST/TGST Rules. 2. At the outset, it is made clear that the provisions of both the CGST Act and the TGST Act are the same exc…