The transfer of title of goods by the Applicant to its customers ...

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

January 11, 2025

Case Laws GST AAR

The transfer of title of goods by the Applicant to its customers or multiple transfers within the Free Trade Warehousing Zone (FTWZ) gets covered under para 8(a) of Schedule III of the CGST Act, 2017, and remains non-taxable. The Applicant is not required to reverse any ITC of common inputs/input services/capital goods, even when the activity/transaction is covered under para 8(a) of Schedule III of the CGST Act, 2017, as the value of exempt supplies relates only to supplies from 'Duty Free Shops' at arrival terminals in international airports to incoming passengers.

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The transfer of title of goods by the Applicant to its customers ...

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

January 11, 2025

Case Laws GST AAR

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