star index igst section 11

ADVANCE RULING

Particulars	Crux
2019(04)LCX0203(AAR) AAR-MAHARASHTRA GANDHAR OIL REFINARY (INDIA) LIMITED	Since the assessee has no establishment or place of operation or any godown or GSTIN in the State of port of import, therefore, the place from where the assessee is registered(Head office) and makes a taxable Supply of Goods shall be his location and the assessee can clear the goods on the basis of invoices issued by the Head Office and therefore they need not take separate registration in the State of port of import.
2018(09)LCX0107(AAR) AAR-MAHARASHTRA SONKAMAL ENTERPRISES PRIVATE LIMITED	Since the assessee has no establishment or place of operation or any godown or GSTIN in the State of port of import, therefore, the place from where the assessee is registered(Head office) and makes a taxable Supply of Goods shall be his location and the assessee can clear the goods on the basis of invoices issued by the Head Office and therefore they need not take separate registration in the State of port of import.