Page 100 - GSTL_23rd April 2020_Vol 35_Part 4

426 GST LAW TIMES [ Vol. 35
cross the customs frontiers of India, shall be treated to be a supply of goods in
the course of inter-State trade or commerce. He has further submitted that as per
the provisions of the IGST Act, 2017 though the imported goods are supplied
directly from the port of import to the customer’s place, it is deemed that import-
ed goods are received at the registered place of business of the importer and then
supplied to the customer’s place. Such being the case, the applicant has opined
that there is no need to shift the imported goods physically to the place where
the registration is obtained and also no need to take registration in the State
where the port of import is located.
6. In support of this, the applicant has placed reliance on the Rulings of
the Advance Ruling Authority, Maharashtra in the case of -
(a) M/s. Aarel Import Export Private Limited [2019 (26) G.S.T.L. 261
(A.A.R. - GST)].
(b) M/s. Sonkamal Enterprises Private Limited [2019 (20) G.S.T.L. 498
(A.A.R. - GST)].
In view of the above, the applicant submitted that imported goods can be sup-
plied directly from the port of import to customer’s place without obtaining reg-
istration in the State where goods are imported.
Personal Hearing :
7. Sri. Jayaram, Authorised Representative of the M/s. Kardex India
Storage Solution Private Limited, appeared for personal hearing proceedings
before this authority and made the submissions as narrated above.
Discussion and Findings :
8. At the outset we would like to make it clear that the provisions of
CGST Act, 2017 and KGST Act, 2017 are in pari materia and have the same provi-
sions in like matter and differ from each other only on a few specific provisions.
Therefore, unless a mention is particularly made to such dissimilar provisions, a
reference to the CGST Act would also mean reference to the corresponding simi-
lar provisions in the KGST Act.
9. We have considered the submissions made by the Applicant in their
application for advance ruling as well as the submissions made by Sri. Jayaram,
Authorised Representative during the personal hearing. We also considered the
issues involved, on which advance ruling is sought by the applicant, relevant
facts & the applicant’s interpretation of law.
10. On verification of the nature of the activity carried out by the appli-
cant, it was observed that the applicant is an importer of storage solutions and
vertical storage solutions (machines) from Germany and supplied to Industrial
customers all over India. During this process, applicant is shipping the imported
goods (machines) to the registered place of business at Bengaluru and then sup-
plying to the customer place. Due to this process of transportation, applicant has
come across various logistic problems and found it becoming costly. In view of
this, the applicant intends to import goods to the port nearest to the customer’s
place and supply the same to customer’s location directly from the port of im-
port. With this in background applicant has sought advance ruling on the ques-
tions as mentioned in para 3 above.
11. Further, goods imported into the territory of India till they cross the
customs frontiers of India, shall be treated as supply of goods in the course of
inter-State trade or commerce in terms of sub-section (2) of Section 7 of IGST Act,
GST LAW TIMES  23rd April 2020  220