Scope of supply - transfer of title of goods by the Applicant to ...

Ruling Remanded for Review: Authority Must Reassess Goods Transfer and FTWZ Status as Customs Warehouse.

March 16, 2024

Case Laws     GST     AAAR

Scope of supply - transfer of title of goods by the Applicant to its customers or multiple transfers within the FTWZ - The AAAR finds that the AAR failed to address the appellant's question comprehensively, as it only discussed para 8(a) of Schedule III and did not consider para 8(b) or other relevant entries. Hence, the matter is remanded to the lower authority for a fresh examination. - The AAAR notes that the AAR did not thoroughly examine whether FTWZ should be considered as a customs bonded warehouse. Therefore, it directs the lower authority to consider this aspect along with other contentions raised by the appellant.

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