Importer [Section 2(13)]
“Importer” means a dealer who brings any goods into the State or to whom any
goods are dispatched from any place outside the State.
The above definition implies that only a person who is a dealer [vide Sec. 2(8)] can
be an importer.
Importer means a dealer (a) who brings any goods into Maharashtra; or (b) to whom
any goods are dispatched from any place outside Maharashtra. An importer has
different limits of turnover for registration u/s 3 as compared to other dealers.
Bringing goods in Maharashtra may be by way of purchase or otherwise. Goods may
be brought by any means i.e. by road, rail, air-craft, courier, post, personal car etc.
Thus, inter-state purchases subject to Central Sales Tax would make such purchaser
in Maharashtra an importer.
Who is an Importer?
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