Question

My client is a registered dealer in delhi importing goods from china and want to sell these goods to a dealer in calcutta without bringing these goods in delhi. whether he can sell these goods after clearing it from the calcutta port, from delhi to the calcutta dealer if yes than how ?

Answer

If the goods are cleared from Calcutta port and your client wants to sell them then it will be considered as sale of goods in Calcutta, and he will have to apply for Casual Registration.

It is better to sell on high sea sale basis. For that there will be no requirement of GST registration in Calcutta.

If the goods are already cleared then you have to bring it to Delhi or bring it to state where you are having registration. (Reply dt.20/09/2018)