Page 99 - GSTL_23rd April 2020_Vol 35_Part 4

2020 ] IN RE : KARDEX INDIA STORAGE SOLUTION PVT. LTD. 425
invoice as per Section 31 of Central Goods and Services Tax Act, 2017 - Sepa-
rate registration not required to be taken in the State where port of clearance
located, if applicant does not have an establishment in that State and effecting
supplies from that location. [paras 15, 16]
Ruling in favour of assessee
CASES CITED
Aarel Import Export Pvt. Ltd. — 2019 (26) G.S.T.L. 261 (A.A.R. - GST) — Relied on ...................... [Para 6]
Sonkamal Enterprises Pvt. Ltd. — 2019 (20) G.S.T.L. 498 (A.A.R. - GST) — Relied on .................... [Para 6]
REPRESENTED BY : Shri Jayaram, Authorised Representative, for the
Assessee.
[Order]. - M/s. Kardex India Storage Solution Private Limited, No. 507,
Brigade Rubix, 5th Floor, HMT Watch Factory Road, Peenya 1st Stage, Banga-
lore-560022, is private limited company registered with GSTIN :
29AADCK5377L1ZW, filed an application for Advance Ruling under Section 97
of the CGST Act, 2017 read with Rule 104 of the CGST Rules and Section 97 of the
KGST Act, 2017 read with Rule 104 of KGST Rules, 2017, in FORM GST ARA-01
and discharged the fee of Rs. 5,000/- each under the CGST Act and the KGST
Act.
2. The Applicant is the importer of storage solutions and vertical stor-
age solutions (machines) from Germany and distributes the imported goods to
Industrial customers all over India. Presently, applicant is transporting the im-
ported goods from the port of import to applicants’ registered place of business
at Bangalore and then supplying the same to the customer’s place. During this
process of transportation, the applicant came across lot of logistical problems and
found it costly. In view of this, the applicant intends to import the goods to the
port nearest to the customer’s place and supply directly to customer’s location
from the said port of import. However, the applicant intends to issue the bill/tax
invoice for the said transaction from the registered place of business.
3. In view of the above, the applicant seeks advance ruling in respect of
the following issues:
(1) Whether the applicant can take credit of IGST paid on import of
goods?
(2) Whether applicant can issue tax invoice with IGST to the customer?
(3) Whether applicant needs to obtain registration in the State where
the port of clearance is located?
Applicant’s interpretation of law :
4. The Applicant submitted that the place of supply, in case of import
of goods, is the location of the importer, in terms of Section 11(a) of the IGST Act,
2017. Further, applicant submitted that according to IEC, the location at which
importer files the bill of entry for clearance of goods and where the importer is
registered under GST is treated as location of the importer. Therefore applicant
contends that location of the importer is the place of business of the importer and
not the State in which the port of import is located unless the importer has some
permanent establishment or business place in the port of import. In view of this,
the applicant submitted that place of supply for the imported goods would be
the registered place of business premises.
5. The applicant further submitted that in terms of Section 7(2) of the
IGST Act, 2017, the supply of goods imported into the territory of India, till they
GST LAW TIMES  23rd April 2020  219