Supply of warehoused goods exclusion clarified; earlier IGST circular rescinded and non-supply treatment affirmed administrative. Amendment to Schedule III treats transfers of warehoused goods to any person before clearance for home consumption as outside the scope of supply; the Board rescinds the earlier IGST circular on this matter and directs field formations to publicize the revised classification and report implementation difficulties.
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Supply of warehoused goods exclusion clarified; earlier IGST circular rescinded and non-supply treatment affirmed administrative.
Amendment to Schedule III treats transfers of warehoused goods to any person before clearance for home consumption as outside the scope of supply; the Board rescinds the earlier IGST circular on this matter and directs field formations to publicize the revised classification and report implementation difficulties.
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