Bonded warehouse manufacturing permission enables export or domestic supply under GST with specified customs documentation and bond. Integrated procedure under MOOWR, 2019 and section 65 requires applicants to hold or obtain a private bonded warehouse licence, apply on the prescribed integrated form, execute the prescribed bond satisfying bond and triple-duty requirements, maintain prescribed accounts and records, comply with input-output norms, and observe GST and customs procedures for exports, domestic supply and waste removals including filing shipping bills, ex-bond bills of entry and payment of applicable duties and taxes.
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.
Bonded warehouse manufacturing permission enables export or domestic supply under GST with specified customs documentation and bond.
Integrated procedure under MOOWR, 2019 and section 65 requires applicants to hold or obtain a private bonded warehouse licence, apply on the prescribed integrated form, execute the prescribed bond satisfying bond and triple-duty requirements, maintain prescribed accounts and records, comply with input-output norms, and observe GST and customs procedures for exports, domestic supply and waste removals including filing shipping bills, ex-bond bills of entry and payment of applicable duties and taxes.
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