TaxTMI 
TaxTMI 
Hi,
With GST implementation, whether IGST is applicable for materials importing by a "CUSTOMS PRIVATE BONDED WAREHOUSE"
This is business aspect and the above imported material will be supplied to SEZ & 100% EOU from customs Private Bonded Warehouse.
IMPORTING MATERIAL TO CUSTOMS PRIVATE BONDED WAREHOUSE
17 Aug 2017 
5 Replies 
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IGST on imports: applies when imported goods are brought into domestic consumption; not payable while under bond for export.
IGST on imports into a customs private bonded warehouse depends on the goods' destination: no IGST is payable while goods remain under bond for onward export to SEZs or 100% EOUs, but IGST is attracted if the goods are removed for domestic consumption or sold in the local market instead of being exported. (AI Summary)
IGST on imports into a customs private bonded warehouse depends on the goods' destination: no IGST is payable while goods remain under bond for onward export to SEZs or 100% EOUs, but IGST is attracted if the goods are removed for domestic consumption or sold in the local market instead of being exported. (AI Summary)