Whether GST registration is required in a State if goods are directly supplied from its Customs port ?
Issue Favourable to Tax Payer ?:- yes
Held - Further, with regard to obtain the registration under GST Act, by the applicant in the place where the port of import is located, it is obse.....
Issue Favourable to Tax Payer ?:- yes
Held - As per the provisions of Section 7(2) of the IGST Act, 2017, the supply of goods imported into India shall be treated as supply of goods in .....
Issue Favourable to Tax Payer ?:- yes
Held - In the present case as mentioned above the place of supply is the location of the importer who is situated in the State of Maharashtra and h.....
