GST on imports received at Kolkata port by Mumbai importer port by issuing invoice from Mumbai

In re Sonkamal Enterprises Private Limited (GST AAR Maharashtra)

Whether the procedure to raise the invoice from Mumbai Head Office for imports received at Haldia Port Kolkata where we do not have any separate GST Registration and Charge IGST from Mumbai to our Customers is correct or do we have to take separate Registration in the State of West Bengal for the below mentioned transactions?

Answered in the affirmative as per detailed discussions above. For this transaction, no separate registration in the State of West Bengal is r

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