Goods and Services Tax

Casual Tax Registration-Principal Place of Business

GST – Started By: – NEHA GARDI – Dated:- 8-1-2019 – One of our clients ABC Co. registered in West Bengal has purchased goods Ex-Port delivery from Chattisgarh Party XYZ Co. whose goods are lying at Vizag airport and the company is registered at Vizag airport as they dispose goods directly from the Port. Now, as per the provisions Bill to Ship to facilities are not available to importers as per Section 10(1)(b) of IGST Act. As our client ABC Co. are receiving delivery of goods at the port itself

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