Applicability Of GST, Goods and Services Tax - GST

[Rajeev Prasad]

Whether GST will be applicable on the Services provided by FTWZ unit to a Foreign Entity who is the customer of that FTWZ unit and storing the cargo at FTWZ unit. The type of services involved or Inbound transportation (Port to FTWZ), Inbound handling (De-stuffing and Receiving), Storage at FTWZ, Inbound Customs Clearance, Outbound handling (Issuing and Stuffing), Outbound Customs Clearance and Outbound Transportation. Value Added Services within FTWZ viz., label printing, label pasting, repacking, merging, kitting etc. Request you to pls clarify in the same. If GST applicable than pls specify the reason for the same with GST notification. Similarly if GST is not applicable than also pls specify the reason for the same along with notification.

Posts / Replies

[Rajagopalan Ranganathan]

Sir,

If the services are provided within the taxable territory, that is, India then gst is payable for each type of service provided.

[Rajeev Prasad]

But FTWZ is not a Taxable area

[KASTURI SETHI]

Dear Querist,

Go through the following case laws and also Board's Circulars Nos.3/1/18-IGST dated 25.5.18, 91/10/19-GST dated 18.2.19, 4/19-Customs dated 1.2.19 and 46/17-CUS dated 24.11.17 and, thereafter, post your query again, if not satisfied.

2019 (21) G.S.T.L. 265 (A.A.R. - GST) = 2019 (2) TMI 194 - AUTHORITY FOR ADVANCE RULING, TAMILNADUIN RE : SADESA COMMERCIAL OFFSHORE DE MACAU LTD.

2019 (21) G.S.T.L. 238 (A.A.R. - GST) = 2019 (2) TMI 195 - AUTHORITY FOR ADVANCE RULING, TAMILNADUIN RE : BANK OF NOVA SCOTIA