Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
Don't have an account? Register Here
<h1>Finance Bill 2025 amends CGST Act: New clause for SEZ, FTWZ goods supply retroactive from July 2017.</h1> Clause 128 of the Finance Bill, 2025, amends Schedule III of the Central Goods and Services Act. It introduces a new clause (aa) to paragraph 8, effective retroactively from July 1, 2017, covering the supply of goods warehoused in Special Economic Zones or Free Trade Warehousing Zones before clearance for exports or to the Domestic Tariff Area. Additionally, it modifies Explanation 2 to include reference to clause (a) and adds Explanation 3 to define terms such as 'Special Economic Zone,' 'Free Trade Warehousing Zone,' and 'Domestic Tariff Area' as per the Special Economic Zones Act, 2005.