AAR : No registration required in West Bengal where imported goods cleared under invoice raised from HO located in Mumbai

Maharashtra AAR holds that no separate registration is required in West Bengal (WB) where invoice is raised from Mumbai HO for imports received at Haldia Port Kolkata and goods sold to customers in WB; Notes that applicant is registered in Maharashtra and is supplying goods to customers in WB or any other State from Haldia Port Customs Warehouse by charging IGST using Maharashtra GSTIN; Observes, when the applicant imports goods into India, such supply shall be treated a...