Applicability Of GST

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 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 Ou .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... tbound 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. - Reply By Rajagopalan Ranganathan - The Repl .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... y = Sir, If the services are provided within the taxable territory, that is, India then gst is payable for each type of service provided. - Reply By Rajeev Prasad - The Reply = But FTWZ is not a Taxable area - Reply By KASTURI SETHI - The Reply = 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 , .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 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 SCOTI .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... A - Applicability Of GST - Query Started By: - Rajeev Prasad Dated:- 26-9-2019 Goods and Services Tax - GST - Got 3 Replies - GST - Discussion Forum - Knowledge Sharing, reply post by an expert, personal opinion Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI - TMITax .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X