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of <h1>Amendment to GST Act 2018 Updates Schedule III: Supply Rules for Non-Taxable Territories and Warehoused Goods Explained.</h1> The Central Goods and Services Tax (Amendment) Act, 2018, modifies Schedule III of the principal Act by adding new paragraphs. Paragraph 7 addresses the supply of goods between non-taxable territories without entering India. Paragraph 8 concerns the supply of warehoused goods before home consumption clearance and the transfer of goods by document endorsement after dispatch from a foreign port but before home clearance. An additional explanation clarifies that 'warehoused goods' in paragraph 8 aligns with the definition in the Customs Act, 1962.
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