No Separate Registration Required In State of Import If Goods Are Directly Supplied To Other States From Port – AAR, Telangana

AAR Telangana

The Hon’ble Advance Ruling Authority, Telangana vide its order: – TSAAR Order No.22/2022 dated 08.04.2022 in the matter of M/s. Euroflex Transmissions (India) Private Limited in A.R. Com/02/2021, held that the Applicant is not required to take registration in those states from where the imported goods are directly sold from the port itself.  Further, the Applicant is entitled to avail the ITC of the IGST paid for the import of goods, if the goods are sold directly from the port of importation.

Facts:

  • The Applicant wishes to supply imported goods directly from the port to the customers located in different States in India without bringing such goods to its registered premise in State of Telangana. The Applicant filed the present application raising queries: – 
  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?
  2. Whether the Applicant is entitled to avail Input Tax Credit of IGST paid on import of goods in the above transaction?

The averments made in the application were reiterated on the behalf of the Applicant and request was made for early disposal of the application on merits. 

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