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<h1>Ministry of Finance Rescinds Circular on IGST/GST for Warehoused Goods, Effective 1st April 2018.</h1> Circular No. 04/2019-Customs, issued by the Ministry of Finance, rescinds Board Circular No. 46/2017-Customs dated 24th November 2017, which clarified the applicability of IGST/GST on goods transferred or sold while in a warehouse. This rescission is effective from 1st April 2018, following the supersession by Circular No. 03/01/2018-IGST dated 25th May 2018. Any required clarifications can be sought from the Board.