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

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