Goods Transfer in FTWZ to DTA Classified as “Supply” Under CGST Act; IGST Applicable, No Input Tax Credit Reversal Needed.

Case-Laws – GST – Highlights – Transfer of title of goods stored in Free Trade Warehousing Zone (FTWZ) by the appellant to customers in Domestic Tariff Area (DTA) or multiple transfers within FTWZ is covered under paragraph 8(a) of Schedule III of CGST A

Goods Transfer in FTWZ to DTA Classified as “Supply” Under CGST Act; IGST Applicable, No Input Tax Credit Reversal Needed.
Case-Laws
GST
Transfer of title of goods stored in Free Trade Warehousing Zone (FTWZ) by the appellant to customers in Domestic Tariff Area (DTA) or multiple transfers within FTWZ is covered under paragraph 8(a) of Schedule III of CGST Act, 2017 as “Supply of warehoused goods to any person before clearance for home consumption”. It does not fall under paragraph 8(b)

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