Clarification regarding tax payment made for supply of warehoused goods while being deposited in a c

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..... nded warehouse for the period July, 2017 to March, 2018-Reg. Circular Attention is invited to Circular No. 03-01-2018-IGST dated 25-05-2018 issued by GST Policy Wing Central Board of Indirect Taxes and Customs whereby applicability of integrated tax on goods transferred/sold while being deposited in a warehouse (hereinafter referred to as the "warehoused goods") was clarified. In the said circul .....

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..... y. Now, representations have been received from trade to clarify the same. 3. In order to ensure uniformity in the implementation of the provisions of law across the field formations, I, Commissioner, State Taxes, Jammu and Kashmir in exercise of its powers conferred by section 168 (1) of the Jammu and Kashmir Goods and Services Tax Act, 2017, hereby issue the following instructions. 4. Supply o .....

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..... ovisions of law as far as payment of tax on such supplies is concerned as long as the amount of tax paid as central tax and state tax is equal to the due amount of integrated tax on such supplies. 5. Difficulty, if any, in the implementation of this Circular may be brought to the notice of the undersigned. (Sd.) P. K. BHAT, KAS, Commissioner, State Taxes, Jammu and Kashmir.
Circular, Trade .....

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