The Maharashtra Authority of Advance Ruling (AAR) held that no Separate GST Registration is required for selling goods before clearing them for home consumption from the port of import. The Applicant, M/s Kamdhenu Agrochem Industries is an importer and reseller of chemicals, having the main place of business in the State of Maharashtra and further having warehouses in the State of Gujarat and State of Kerala. The Applicant is registered under the GST law in the State of Maharashtra. The Applicant is also holding GST registration in the States of Gujarat and Kerala
Source Taxscan
