Supply of goods imported into territory of India, till they cross customs frontiers of India is supply in the course of inter-State trade or commerce

In Re. M/s Parsan Brothers (GST AAR Andhra Pradesh) As per Section 7 (2) of the Integrated Goods and Service Tax Act, 2017– Supply of goods imported into the territory of India, till they cross the customs frontiers of India, shall be treated to be a supply of goods in the course of inter-State trade or commerce We have examined the facts of the case as submitted by the applicant. It is observed that the goods which are received by the applicant are within the Customs area as defined under Section 2 (11) of the Customs Act, 1962. Accordingly goods cleared / supplied by the applicant is t...