Rescission of IGST/GST circulars: prior warehouse transfer guidance withdrawn and prior circular deemed rescinded on supersession. The circular rescinds Circular No. 03/01/2018-IGST with effect from 01.02.2019 and confirms that Board Circular No. 46/2017-Customs stood rescinded from the date it was superseded, concerning the applicability of IGST/GST on goods transferred or sold while deposited in a warehouse; further clarification may be sought from the Board.
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Provisions expressly mentioned in the judgment/order text.
Rescission of IGST/GST circulars: prior warehouse transfer guidance withdrawn and prior circular deemed rescinded on supersession.
The circular rescinds Circular No. 03/01/2018-IGST with effect from 01.02.2019 and confirms that Board Circular No. 46/2017-Customs stood rescinded from the date it was superseded, concerning the applicability of IGST/GST on goods transferred or sold while deposited in a warehouse; further clarification may be sought from the Board.
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