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        Bills

        Clause 2 - Amendment of section 2.

        Taxation Laws (Amendment) Bill, 2017
        Chapter I
        CUSTOMS

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        Customs area definition expanded to include warehouses, preventing IGST charge on transfer from customs to warehouse. The Bill inserts the words 'or a warehouse' into clause (11) of section 2 of the Customs Act, 1962, thereby including a warehouse within the statutory customs area, and thereby ensuring an importer is not required to pay Integrated Goods and Services Tax when goods are removed from a customs station to a warehouse.
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                Customs area definition expanded to include warehouses, preventing IGST charge on transfer from customs to warehouse.

                                The Bill inserts the words "or a warehouse" into clause (11) of section 2 of the Customs Act, 1962, thereby including a warehouse within the statutory customs area, and thereby ensuring an importer is not required to pay Integrated Goods and Services Tax when goods are removed from a customs station to a warehouse.


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