Input tax credit — The applicant seeks advance ruling in respect of the following issues:

1) Whether the applicant can take credit of IGST paid on import of goods?

2) Whether applicant can issue tax invoice with IGST to the customer?

3) Whether applicant needs to obtain registration in the state where the port of clearance is located?

Held that —

1. The applicant is eligible to claim credit of IGST paid on import of goods as per section 20 of the IGST Act 2017 read with section 16 of the CGST Act, 2017.

2. The applicant can issue tax invoice with IGST to the customer as per section 20 of the IGST Act 2017 read with section 31 of the CGST Act 2017 for the interstate transaction as provided under section 7(1) of the IGST Act 2017, when the goods are directly dispatched from the port of import with invoicing done from the registered place of business.

3. The applicant need not obtain registration in the state where the port of clearance is located, if he is not making any supply from the State in which the port is located.

Kardex India Storage Solution Private Limited, In Re… [2020] 22 TAXLOK.COM 060 (AAR-Karnataka)