Goods Transfer from FTWZ to DTA Confirmed as Bonded Transactions under CGST Act; IGST and Input Tax Credit Rules Clarified.
Case-Laws
GST
The case involves the transfer of title of goods from a Free Trade Warehousing Zone (FTWZ) unit to customers in the Domestic Tariff Area (DTA), or multiple transfers within the FTWZ followed by removal from the FTWZ unit. It examines whether this constitutes a bonded warehouse transaction under the CGST Act. The ruling confirms that such transfers fal
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