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 observed that applicant is the registered dealer in the state of Karnataka having GSTIN: 29AADCK5377L1ZW and uses this GSTIN in the bill of entry for import of goods and also for the a payment of IGST on imported goods. 

Since the applicant is already registered under the GST Act, no provisio.....

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 the course of inter-state trade or commerce and as per Section 5(1) of the Act, liable to IGST at the point when duties of Customs are levied on the said goods under Section 12 of the Customs Act, 1962. In respect of goods imported into India, as per provisions of Section 11(a) of the IGST Act, 2017.....

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 hence the applicant will be clearing the goods by paying IGST form their GSTIN issued in Mumbai, Maharashtra. Since the applicant has no establishment or place of operation or any godown or GSTIN in the State of West Bengal i.e. the port of import, therefore, after exbonding of imported goods from th.....