Euroflex Transmissions (India) Private Limited ., In re
Date: April 8, 2022
Subject Matter
Requirement of registration in the state of import from where goods are directly sold to the customers located across different states
Summary
1. Whether the Applicant is required to obtain registration in the state in which goods are imported if the said goods are directly sold from the port of importation to the customers located across different states in India. The transactions made by…
1. M/s. Euroflex Transmissions (India) Private Limited, Plot No.92, CIE Phase-II, Gandhinagar, Balanagar, Hyderabad, Medchal Malkajgiri, Telangana – 500 037 (36AAACE5313K1ZS) 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 t…