Page 102 - GSTL_23rd April 2020_Vol 35_Part 4

428 GST LAW TIMES [ Vol. 35
goods in the course of inter-State trade or commerce in terms of Section 7(1) of
the IGST Act, 2017 and is liable to issue IGST tax invoice in terms of Section 20 of
the IGST Act, 2017 read with Section 31 of the CGST Act, 2017. Further, if the ap-
plicant supplies the goods to the customers within the State of Karnataka, such
transaction shall be treated as intra-State supply in terms of Section 8(1) of the
IGST Act, 2017 and liable to issue the CGST and SGST tax invoice as per Section
31 of the CGST Act, 2017.
16. Further, with regard to obtain the registration under GST Act, by
the applicant in the place where the port of import is located, it is observed that
applicant is the registered dealer in the State of Karnataka having GSTIN :
29AADCK5377L1ZW and uses this GSTIN in the bill of entry for import of goods
and also for the a payment of IGST on imported goods. Since the applicant al-
ready registered under GST Act, no provisions under the CGST or SGST or IGST
Act, 2017 mandates any person to obtain the registration again in the place of
port where applicant obtain the Customs clearance for further supply of goods.
Hence, there is no need for the applicant to obtain the separate registration in the
State where port of clearance located, if he does not have an establishment in that
State and effecting supplies from that location.
17. In view of the foregoing, we rule as follows :
RULING
(1) The applicant is eligible to claim credit of IGST paid on import of
goods as per Section 20 of the IGST Act, 2017 read with Section 16 of
the CGST Act, 2017.
(2) The applicant can issue tax invoice with IGST to the customer as per
Section 20 of the IGST Act, 2017 read with Section 31 of the CGST
Act, 2017 for the inter-State transaction as provided under Section
7(1) of the IGST Act, 2017, when the goods are directly dispatched
from the port of import with invoicing done from the registered
place of business.
(3) The applicant need not obtain registration in the State where the
port of clearance is located, if he is not making any supply from the
State in which the port is located.

_______

2020 (35) G.S.T.L. 428 (A.A.R. - GST - Kar.)

BEFORE THE AUTHORITY FOR ADVANCE RULING UNDER GST,
KARNATAKA
Dr. Ravi Prasad M.P., Member (State Tax) and Shri Mashhood ur Rehman
Farooqui, Member (Central Tax)
IN RE : KARNATAKA STATE ELECTRONICS DEVELOPMENT
CORPORATION LTD.
Advance Ruling No. KAR ADRG 07/2020, dated 10-3-2020
Street Lighting activity - LED Street lighting activity - Composite Sup-
ply of goods - Contract involves more than two taxable supplies such as sup-
GST LAW TIMES  23rd April 2020  222