The Central Board of Indirect Taxes and Customs (CBIC), through its GST Policy Wing, has issued a clarification regarding the necessity for importers to obtain separate GST registrations when storing goods in warehouses located in different states. This directive, dated 25 September 2025, mandates that importers must register for GST in each state where their goods are stored, regardless of whether these warehouses are operated by third parties.
The movement of goods between states, such as from Delhi to Haryana, is to be considered a supply between distinct persons as per Section 25(4) of the Central Goods and Services Tax (CGST) Act. Consequently, such transactions require the issuance of a tax invoice and an e-way bill, with the appropriate GST being paid. Additionally, any supplies made from these warehouses to local customers will incur both Central GST (CGST) and State GST (SGST) applicable to that particular state.
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This clarification underscores the requirement that every location from which goods are supplied is considered a separate "place of business." Therefore, it necessitates independent registration and compliance with GST regulations. This move aims to ensure that all transactions are appropriately recorded and taxed, aligning with the broader goals of transparency and accountability in the GST framework.
Date: 25 September 2025
Issuing Authority: CBIC, GST Policy Wing
Clarification:
- Importers storing goods in warehouses located in other States must obtain separate GST registration in those States, even if such warehouses are third-party operated.
- Movement of goods between States (e.g., Delhi to Haryana) shall be treated as a supply between distinct persons under Section 25(4) of the CGST Act.
- Such movement must be accompanied by tax invoice and e-way bill, and GST must be paid accordingly.
- Supplies from the warehouse to local customers will attract CGST + SGST of that State.
- The clarification reinforces that every location from which goods are supplied constitutes a “place of business” requiring independent registration and compliance.
