Activities or Transaction Excluded from Supply - Para 8 of Schedule III [Read with Section 7(2)]

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..... vides the Activities or transaction which shall be treated as neither supply of goods nor supply of services. (In other words, exclude from the supply for the purposes of GST)  (a) Supply of Warehoused goods to any person before clearance for home consumption; (b) Supply of goods by the consignee to any other person, by endorsement of documents of title to the goods, aft .....

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..... being deposited in a warehouse. [ Circular No. 46/2017-Customs dated 24.11.2017 ] Important Case Laws * The activity of the transfer of title of goods stored in FTWZ Unit by the applicant to its customers in Domestic Tariff Area (DTA) or multiple transfer within the FTWZ, will get covered under para 8 (a) of Schedule-III of the CGST/TNGST Acts, 2017 .....

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