Question

XYZ registered in Mumbai with GST is importing goods at Chennai port, paying import duty and delivering the goods directly from Chennai port to customers within Chennai and outside Chennai. 1)Goods can be directly delivered from Chennai Port to various customers within Chennai or to any other state. 2)The importer if registered in Mumbai, can issue Tax Invoice from Mumbai. 3)If the customer is from within Maharashtra, importer being from Mumbai will charge CGST + SGST. 4) If the customer is from outside Maharashtra including from Chennai, importer being from Mumbai will charge IGST. Is it correct?

Answer

If the goods are cleared from Chennai port and you want to sell those goods directly from Chennai port then it will be considered as sale of goods in Chennai and you are required 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 Chennai.

If the goods are already cleared then you have to bring it to Mumbai or bring it to state where you are having registration. (Reply dt.16/01/2019)