XYZ (Logistic Company) registered with FTWZ imported goods on behalf of PQR (registered with GST) without payment of import duty. PQR supplied these goods from this FTWZ to ABC but ABC informed PQR to supply the same to EFG (another logistic company) registered with FTWZ without payment of GST. PQR shown this transaction in the GST Return under supply to SEZ. Is the entire transaction correct?
Supply from once FTWZ to another FTWZ
Kaustubh Karandikar
Logistics Firm XYZ Faces GST Duty Issues Over 'Bill to Ship to' Transactions; Clarification Needed for Compliance A logistics company, XYZ, imported goods on behalf of PQR without paying import duty. PQR, registered with GST, initially intended to supply these goods to ABC, but ABC instructed PQR to send them to EFG, another logistics company registered with FTWZ, without GST payment. PQR recorded this as a supply to SEZ in the GST return. Praveen Maheshwari clarified that this is a 'bill to ship to' transaction, and GST should be charged when supplying to ABC, which will then show the supply to PQR as zero-rated in its return. (AI Summary)