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Foreign supplier exporting goods to FTWZ and then selling those to Indian customers not liable for GST registration

February 1, 2019[2019] 102 taxmann.com 42 (AAR - TAMILNADU)
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GST : Where applicant, a foreign supplier and located outside taxable territory, exports goods to Free Trade Warehousing Zone (FTWZ), which is a Customs bonded warehouse, and subsequently sell goods to Domestic Tariff Area (DTA) customers in India, applicant is not liable to pay IGST at time of removal of goods from FTWZ to DTA under provisions of IGST Act in addition to duties payable under Customs Tariff Act, 1975 on removal of goods from FTWZ unit

GST : Where applicant, a foreign supplier and located outside taxable territory, exports goods to Free Trade Warehousing Zone, which is a Customs bonded warehouse, and subsequently sell goods to Domestic Tariff Area customers, who clear goods on payment of appropriate duty, applicant is not liable to get registration under provisions of CGST Act and Tamil Nadu GST Act

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