Question

We are registered under GST in Delhi and imports goods from Kalkota port and after clearing the goods we sale the same to local customers after raising invoice from Delhi GSTIN and charge IGST. Our querry is:
1) Can we sell the goods directly from port after clearance to local customers after charging IGST
2) Please help to understand under which specific provision in CGST Act or IGST Act to do above transaction directly from port without first transport to our place and dispatch to custome
 

Answer

Facts of the case:
You have registration in Delhi and have imported goods at Kolkata. After clearing the goods from custom authorities you have made sales from Kolkata.

Law applicable:
Lack of definition in section 2;
Location of supplier of goods has not been defined in the act therefore location of supplier of goods shall be construed to be the location where goods are placed.

As per section 2(20);
"casual taxable person means a person who occasionally undertakes transactions involving supply of goods or services or both in the course or furtherance of business, whether as principal, agent or in any other capacity, in a State or a Union territory where he has no fixed place of business"

Interpretation of Law:
Because of lack of definition of "location of supplier of goods" in the act your location shall be construed to be Kolkata that is location where goods are made available for sale.

Conclusion:
You have following 2 options :
1. Get normal registration in Kolkata if the business frequency there is high.
2. Get casual registration in Kolkata if business frequency there is low.
3. Transport goods from port to Delhi and then make the sale. (This option is although legally available but it may not be economical due to high cost involved.)  (Reply dt.22/03/2019)