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Clarification regarding tax payment made for supply of warehoused goods while being deposited in a customs bonded warehouse for the period July, 2017 to March, 2018.
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Inter-State supply classification: one-time exception treating central and state tax paid as IGST where amounts match. Supply of goods in customs bonded warehouses retained the character of inter-State supply, but due to lack of reporting facility some suppliers discharged central tax and State tax instead of integrated tax; the Commissioner grants a one-time accommodation deeming tax payment compliant where the combined central and State tax paid equals the integrated tax due.
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Inter-State supply classification: one-time exception treating central and state tax paid as IGST where amounts match.
Supply of goods in customs bonded warehouses retained the character of inter-State supply, but due to lack of reporting facility some suppliers discharged central tax and State tax instead of integrated tax; the Commissioner grants a one-time accommodation deeming tax payment compliant where the combined central and State tax paid equals the integrated tax due.
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