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No separate registration is required where imported goods are cleared under invoice from head office

The place of supply of goods if the goods are imported into India, shall be the location of importer.

In the present case, since the importer is registered in Mumbai, the place of supply shall be in Mumbai, Maharashtra and the place from where the supplier makes a taxable supply of goods shall be the location of the supplier i.e. the Mumbai office. Since the Applicant does not have any go-down in the state of Odisha, separate registration need not be taken in the state of Odisha.

Source: A2ZTaxCorp

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