In M/s Kamdhenu Agrochem Industries LLP [GST-ARA-112/2019-20/B-87 dated February 24, 2020], Hon’ble Maharashtra Authority for Advance Ruling (“MAAR”) held that in a case where imported goods are sold and delivered directly from Container Freight Station (“CFS”) / Direct Port Delivery (“DPD”) to a state different from the state where assessee is registered, the assessee need not take a separate registration in that state.
Source: a2ztaxcorp.com
