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GST - Highlights / Catch Notes

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Bonded warehouse transaction - transfer of title of goods by the ...


Transfer of Title in FTWZ: AAR Rules It's Neither Supply of Goods Nor Services in Bonded Warehouses.

August 29, 2023

Case Laws     GST     AAR

Bonded warehouse transaction - transfer of title of goods by the Applicant to its customers or multiple transfers within the FTWZ - the supply of warehoused goods to any person before clearance for home consumption’ shall be neither a supply of goods nor a supply of service. - AAR

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