GST on imported goods supplied directly from port of import to customer

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The place of supply in case of import of goods, is the location of the importer in terms of section 11(a) of the IGST Act 2017 and in the case of applicant the location of the importer is the state of Karnataka where the applicant has obtain the GST registration. Therefore, the applicant though import the goods to the port nearest to the location of the receipient, said imported goods are deemed to have been supplied to the location of the importer

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