Question

We have taken a parking area aprox 5KM away from our factory, we call this as Logistics Park. Here we park our receiving material vehicles and empty vehicle for loading of material and below activity are being undertaken.

1. Parking of Truck/Tanker/Vehicle
2. Checking and recording of all documents pertains to vehicle and product loaded in vehicle
3. Sampling (Samples are being sent to plant for QC check and approval)
4. Parking of empty vehicle for loading
5. On demand from plant send the vehicle for unloading to plant.

It is further to mention that material delivery documents like invoice, e-way bills are holding address and GST details of our plant site.

We just park our vehicle here and not off-loading or storing material off-loaded from that tanker/vehicle.

Do we require to add this parking area in our registration? If yes how could we transfer vehicle parked in that to our plant premises for unloading and further activity of goods receiving and consumption. here again to mention that no documents are holding address details of that parking area

Answer

You should get this place registered as Additional place because of following reasons:

1. Some of the activities relating to business like procurement of material, sampling etc are done at this place.

2. You can avail ITC of various expenses like security service/ rental service etc.

3. It may happen that you are keeping trucks at this place and sending it to the plant after one or two days. During this period the E-way Bill of the vendor may expire. (Reply dt.20/07/2018)