M/s. Euroflex Transmissions (India) Private Limited (applicant) wanted to supply imported goods directly from the port of importation to customers located throughout India, rather than bringing such goods to their registered premises in the state of Telangana and issuing a tax invoice from the Telangana location.

It was held by Telangana Authority for Advance Ruling that if the applicant is already having registration in the state of Telangana, then it is not required to obtain registration in the state in which the goods are imported.

It was also held that the applicant is not restricted from availing input tax credit of IGST paid on import of goods.