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of <h1>Amendment to Schedule III classifies transfers between non-taxable territories and warehoused consignments as non-taxable (para 8)</h1> Schedule III is amended to add non-taxable supplies: goods transferred between places in the non-taxable territory without entering India; (a) supply of warehoused goods to any person before clearance for home consumption; and (b) supply by the consignee to another person by endorsement of documents of title after dispatch from a foreign port but before clearance for home consumption. An additional explanation clarifies that 'warehoused goods' for paragraph 8 has the same meaning as in the Customs Act, 1962.
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