Dear Experts,
M/s. A having GST Kolkata registration is planning to purchase goods from M/s B of Mumbai, whose goods has arrived at Vizag Seaport. M/s A further wants to sale goods to M/s C of Orissa. The goods will be directly pickedup from Vizag Seaport by M/s C. Now in this scenario, please guide with the following : 1) As per my understanding importers who dispose there goods directly from Seaport are compulsorily liable to register in the state where goods are imported. Is my understanding right? 2) Section 10(1)(b) which is for "Bill to Ship to" is not applicable to imported goods, so whether this option is available or not ? 3) M/s B who purchases goods from M/s A and sells the same to M/s C and delivery will happen from vizag port to Orissa. Whether M/s B has to take casual registration in Vizag and do the business as goods are actually received by M/s B at Vizag Port and sold to other party by directly lifting goods from there. Your early response would be very helpful |