Maharashtra GST Advance Ruling on Registration in Other States
The Maharashtra Authority for Advance Ruling cannot decide if you need GST registration in other states.
- Ruling
- Order No. GST-ARA-39/2025-26/B-114, Mumbai, dated 09.06.2026
- Dated
- 09 Jun 2026
- Authority
- Authority for Advance Ruling
This page was written by Patron Accounting’s AI from the official release and reviewed before publishing. It explains the document in plain language. It is not the document itself. Where this page and the original differ, the original governs.
The short version
- Sri Enterprises asked if they need GST registration in West Bengal and Andhra Pradesh.
- The company wanted to use their Maharashtra GST number for imports at other ports.
- The Authority rejected the application for lacking legal power to decide for other states.
In short
The company asked the Maharashtra Authority for Advance Ruling (AAR) if they could use their Maharashtra GST registration to handle imports and exports through ports in West Bengal and Andhra Pradesh. They wanted to know if they were legally required to get separate GST registrations in those states. The Authority refused to answer, stating it only has the power to rule on matters within Maharashtra.
What has changed
How it worked before
Businesses often assumed that an AAR ruling in their home state could provide clarity on multi-state operations, or they were simply unsure if a single registration sufficed for port-based transactions across India.
What has changed
The Authority clarified that it cannot issue rulings on registration requirements for other states. This means you cannot use a Maharashtra ruling to prove you do not need to register in another state, as the Authority lacks the legal jurisdiction to make that call.
Who this affects
Merchant exporters or businesses importing and exporting goods through ports located in states where they do not have a physical office or GST registration.
An example
Imagine a business based in Pune that wants to import goods through a port in Gujarat without opening a Gujarat office. They might ask the Maharashtra AAR if they can skip registering in Gujarat. Based on this ruling, the Maharashtra AAR would reject the question because it cannot decide on Gujarat's registration rules.
What you should do
If you have operations in multiple states, you must consult the tax laws of each specific state or seek guidance from the tax authorities in those locations. Remember that an advance ruling only binds the specific business that asked and its local tax office; it is not a general law that applies to your business.
If you do nothing
Assuming this ruling allows you to operate without registration in other states is risky. If a tax officer in the other state decides you should have been registered, you could face penalties for non-compliance. You would then have to pay back-taxes and interest, which can be costly.
The terms explained
- Advance Ruling Authority
- A government body that provides official decisions on how GST laws apply to a specific business's proposed transactions.
- Jurisdiction
- The legal power or authority of a government body to make decisions within a specific geographic area or subject matter.
- Merchant Exporter
- A business that buys goods from manufacturers and exports them, rather than manufacturing the goods themselves.
The ruling in detail
Authority for Advance Ruling
M/s. Sri Enterprises
Order No. GST-ARA-39/2025-26/B-114, Mumbai, dated 09.06.2026 · Maharashtra
Questions before the authority
- Whether the procedure to raise the invoice from Mumbai Office (Maharashtra State) for imports received and kept at Plot in Haldia/Kolkata Port in the state of West Bengal and in port of Vishakhapatnam in the state of Andhra Pradesh, where they do not have any separate GST Registration, and charge IGST from Mumbai to their Customers is correct? or do they have to take separate Registration in the State of West Bengal and Andhra Pradesh respectively for the above-mentioned transactions?
- If they do not need separate registration in West Bengal/Andra Pradesh respectively, can they do the transaction under the Maharashtra GSTN, then in case of issuance of e-way bill is it correct to Mention the GSTN of Mumbai and Dispatch from place of Haldia/Kolkata Port/Vishakhapatnam Port?
- In respect of above transactions, their question before Advance Ruling Authority is that whether the above procedure is ok using their Maharashtra GST registration or is separate GST Registration required in the West Bengal State for doing export from the state of West Bengal?
Facts
The applicant is a merchant exporter based in Maharashtra who intends to import goods through ports in West Bengal and Andhra Pradesh and export goods from West Bengal. They do not have any permanent establishment or separate GST registration in these states. They sought an advance ruling on whether they can conduct these transactions using their Maharashtra GST registration or if they are required to obtain separate registrations in the states where the ports are located.
Ruling
| Question | What the authority ruled |
|---|---|
| Requirement for registration in other states | Application rejected The Authority held it lacks jurisdiction to decide on registration requirements in other states. |
The Authority rejected the application on the grounds that it lacks jurisdiction to determine the requirement for registration in other states. It held that the Advance Ruling Authority of a particular state cannot issue orders regarding registration requirements in other states, as such a decision would usurp the jurisdiction of those respective state authorities. Consequently, the request to rephrase the questions was also denied.
Reasoning
The Authority relied on Section 96 and Section 97 of the CGST Act, 2017, which limit the scope of the Advance Ruling Authority to matters within its own state. It reasoned that a decision on whether an applicant is required to register in a different state is not binding on the officers of that state and would be unenforceable. Therefore, the Authority concluded that it cannot issue orders regarding registration liability in other states, as doing so would exceed its statutory jurisdiction.
Provisions relied on
- Section 96 of the CGST Act, 2017
- Section 97 of the CGST Act, 2017
- Section 98(2) of the CGST Act, 2017
- Section 103 of the CGST Act, 2017
For the practitioner
This ruling serves as a **jurisdictional barrier** for applicants seeking to clarify registration requirements in states other than where they are registered. It confirms that the Maharashtra AAR will **reject applications** that essentially ask for a determination of registration liability in other states. Practitioners should note that this order does not provide a substantive answer on the merits of the proposed business model.
Source
This is a summary prepared from the published order, which is a scanned document. It is a reading aid and not the authority: where the two differ, the order governs. Verify every provision against the original before relying on it.
Original order: https://www.gstcouncil.gov.in/sites/default/files/AAR/8-gst-rejectiion_order_in_case_of_sri_enterprises_11zon.pdf
Legibility of the scan, as read: high.
Prepared 11-10-2026.
About Patron Accounting LLP
Patron Accounting LLP is a CA and CS-led accounting and compliance firm that has been working with businesses across India since 2019. We handle the work that keeps a company correct with every department it answers to: day-to-day bookkeeping and accounting, GST registration and returns, income tax filing and assessments, TDS, payroll and PF/ESI, company and LLP incorporation, ROC and MCA compliance, statutory and internal audit, physical stock and inventory audits, trademark and other registrations, and the certificates and reports that banks, buyers and regulators ask for.
Our clients range from a first proprietorship registering for GST to established companies running operations across several states. Much of our work is exactly this: reading what a department has published and telling a business, in plain terms, whether it changes anything for them.
We operate from five offices and serve clients across the rest of India remotely:
- Pune (HQ): RTC Silver, B4-708, Sai Satyam Park, Wagholi, Pune, Maharashtra 412207
- Mumbai: 104, Rajshila Building, 597 J.S.S. Road, Marine Lines, Mumbai 400002
- Delhi: 3rd Floor, B-6/154-155, Sector 5, Rohini, Delhi 110085
- Gurugram: Pioneer Urban Square, B109, Golf Course Ext Road, Sector 62, Gurugram 122098
- Ahmedabad: Phoenix Tower, 1107, near Commerce Six Road, Drive In Road, Navrangpura, Ahmedabad, Gujarat 380009
If anything on this page affects you and you would like somebody to look at your own position, we are glad to help. Call +91 94594 56700, write to sales@patronaccounting.com, or visit patronaccounting.com. The first conversation costs nothing.