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GST - Highlights / Catch Notes

Home Highlights February 2019 Year 2019 This

Levy of IGST - removal of goods from the FTWZ unit - the goods ...


FTWZ Goods Not Subject to IGST When Bonded; IGST Applies on Removal for Home Consumption per Customs Tariff Act.

February 4, 2019

Case Laws     GST     AAR

Levy of IGST - removal of goods from the FTWZ unit - the goods are not to be subjected to IGST when bonded and the payment of integrated tax is to be effected when the goods are removed for home consumption from the bonded warehouse, under the Provisions of Customs Tariff Act.

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