Manufacture in bonded warehouses under section 65 requires integrated licence, prescribed records, bond and GST/duty treatment. Applicants seeking manufacture or other operations in bonded warehouses must hold or obtain a private bonded warehouse licence under section 58 and permission under section 65 via an integrated application; they must maintain prescribed digital accounts and records, execute the bond satisfying section 59 requirements, comply with security and insurance conditions, and follow MOOWR, 2019. Resultant products exported require shipping bills and GST invoices with no duty on contained imported goods under section 69; domestic clearances are treated as supply under the CGST framework with payment of GST and import duty on contained inputs at ex-bond clearance.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Manufacture in bonded warehouses under section 65 requires integrated licence, prescribed records, bond and GST/duty treatment.
Applicants seeking manufacture or other operations in bonded warehouses must hold or obtain a private bonded warehouse licence under section 58 and permission under section 65 via an integrated application; they must maintain prescribed digital accounts and records, execute the bond satisfying section 59 requirements, comply with security and insurance conditions, and follow MOOWR, 2019. Resultant products exported require shipping bills and GST invoices with no duty on contained imported goods under section 69; domestic clearances are treated as supply under the CGST framework with payment of GST and import duty on contained inputs at ex-bond clearance.
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