Supply of warehoused goods excluded from tax when transferred before clearance for home consumption, and non taxable territory supplies unaffected. Amendments to Schedule III exclude from tax supplies of goods between places in the non-taxable territory when goods do not enter India, and exclude transfers of warehoused goods before clearance for home consumption, including supplies by endorsement of documents of title after dispatch from an overseas port but before clearance; 'warehoused goods' is defined by reference to the Customs Act, 1962.
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Provisions expressly mentioned in the judgment/order text.
Supply of warehoused goods excluded from tax when transferred before clearance for home consumption, and non taxable territory supplies unaffected.
Amendments to Schedule III exclude from tax supplies of goods between places in the non-taxable territory when goods do not enter India, and exclude transfers of warehoused goods before clearance for home consumption, including supplies by endorsement of documents of title after dispatch from an overseas port but before clearance; "warehoused goods" is defined by reference to the Customs Act, 1962.
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