Inter State supply treatment for warehoused goods: paying central plus state tax deemed compliant if equal to integrated tax. Supply of goods deposited in customs bonded warehouses retained the character of inter State supply. For 1 July 2017 to 31 March 2018, portal limitations caused suppliers to pay central tax and state tax instead of integrated tax. As a one time exception, suppliers who paid central and state tax for such supplies during that period shall be deemed to have complied with the tax payment requirement provided the combined amount paid equals the integrated tax due.
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.
Inter State supply treatment for warehoused goods: paying central plus state tax deemed compliant if equal to integrated tax.
Supply of goods deposited in customs bonded warehouses retained the character of inter State supply. For 1 July 2017 to 31 March 2018, portal limitations caused suppliers to pay central tax and state tax instead of integrated tax. As a one time exception, suppliers who paid central and state tax for such supplies during that period shall be deemed to have complied with the tax payment requirement provided the combined amount paid equals the integrated tax due.
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