Inter-State supply treatment for goods in customs bonded warehouses confirmed, with one-time concession for equivalent tax paid. Supply of goods deposited in customs bonded warehouses is treated as inter-State supply, but due to portal limitations from July 2017 to March 2018 some suppliers reported and paid central and state tax as intra-State. As a one-time administrative concession, suppliers who paid central and state tax equal in aggregate to the integrated tax due for those warehoused supplies will be deemed to have complied with tax payment obligations.