1. Issue of tax invoice in case of supply of taxable goods by a registered person (a) Where supply involves movement of goods Tax invoice shall be issued before or at the time of removal of goods for supply to the recipient. (b) Where supply involves other than movement of goods Tax invoice shall be […]
In case of import credit cannot be availed unless goods are received by registered person in the registered state or you have to take registration in the state from where you are willing to supply directly without receiving the goods to registered place of business.
IGST and GST Compensation cess will be levied on imports by virtue of sub-sections (7) & (9) of Section 3 of the Customs Tariff Act, 1975. Majority of imports would attract levy of IGST except a few commodities such as pan masala, certain petroleum products which attract levy of CVD.
