Inter State Supply — The applicant company is engaged in trading activity of Non cooking Coal and carrying on business from various states. The company is importing said coal at various ports and also purchasing from dealers within India from various states. Its activities being carried out from plant located at Silvasa and Taloja, State of Maharashtra and having its registered office at Goregaon West, Mumbai. Applicant sough an advance ruling on various questions and one was answered as; The Applicant is not required to have separate registration in each state. Rest of questions Rest of questions not answered as same were not covered under section 97 of the CGST Act, 2017. — Gandhar Oil Refinery (India) Limited, In Re… [2019] 11 TAXLOK.COM 080 (AAR-Maharashtra)