{"id":71822,"date":"2025-06-18T09:04:18","date_gmt":"2025-06-18T03:34:18","guid":{"rendered":""},"modified":"2025-06-18T09:04:18","modified_gmt":"2025-06-18T03:34:18","slug":"pharmaceutical-importer-exempted-from-multiple-gst-registrations-when-operating-through-free-trade-warehousing-zone","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=71822","title":{"rendered":"Pharmaceutical Importer Exempted from Multiple GST Registrations When Operating Through Free Trade Warehousing Zone"},"content":{"rendered":"<p>Pharmaceutical Importer Exempted from Multiple GST Registrations When Operating Through Free Trade Warehousing Zone<br \/>Case-Laws<br \/>GST<br \/>In a ruling by AAR, a pharmaceutical goods importer operating through a Free Trade Warehousing Zone (FTWZ) in Tamil Nadu was found not obligated to obtain a separate GST registration in the state. The decision hinged on the interpretation that sales of goods within FTWZ before home consumption clearance do not constitute a taxable supply. The warehousing acti<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=89537\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Pharmaceutical Importer Exempted from Multiple GST Registrations When Operating Through Free Trade Warehousing ZoneCase-LawsGSTIn a ruling by AAR, a pharmaceutical goods importer operating through a Free Trade Warehousing Zone (FTWZ) in Tamil Nadu was fou<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-71822","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/71822","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=71822"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/71822\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=71822"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=71822"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=71822"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}