Transfer of goods within FTWZ under para 8(a) of Schedule III is non-taxable, no ITC reversal required.

The transfer of goods within the Free Trade Warehousing Zone (FTWZ) by the Applicant to its customers or through multiple transfers is non-taxable under para 8(a) of Schedule III of the CGST Act, 2017. The Applicant is not obligated to reverse any Input Tax Credit (ITC) for common inputs, input services, or capital goods, as these transactions are not considered exempt supplies. Exempt supplies are specifically defined as those from 'Duty Free Shops' at international airport arrival terminals to incoming passengers. .....

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