Question

We M/S Bayer Vapi Private Limited (BVPL) with principal place of business at Vapi Gujarat has shown the premises of EOU M/S Deccan Fine Chemicals located at Ankleshwar Gujarat as additional place of business in its GST Registration Certificate. BVPL procurred rawmaterial at Deccan premises & issue the same to Deccan under Delivery Challan for manufature of their finished goods under Job work. The Finished Goods so manufactured by Deccan as job work are exported directly from Deccan Premises by BVPL. Bayer Vapi Private Limited imports its raw material for Vapi site under Advance Authorization & availing the benefit of exemption of BCD as well as IGST under Notification 79/2017-Customs dated 13th Oct`17. Now our query is can Bayer Vapi Private Limited can import raw material under Advance Authorization at Ankleshwar EOU Deccan Site also which is its additional place of business & the premises is used by BVPL as DTA for doing its exports?

Answer

If a company is having more than one unit or business place and all these business place are endorsed in RCMC as well as on IE code then it has a choice to take advance authorization for any palace. Accordingly you can go for advance authorization but declaration of any place as additional place in GST is a very simple activity. For mentioning additional place in IE code at RCMC you have to provide rent deed/NOC which in practicle may not be possible. (Reply dt 01/02/2019)