TaxTMI 
TaxTMI 
Whether GST will be applicable on the Services provided by FTWZ unit to a Foreign Entity who is the customer of that FTWZ unit and storing the cargo at FTWZ unit. The type of services involved or Inbound transportation (Port to FTWZ), Inbound handling (De-stuffing and Receiving), Storage at FTWZ, Inbound Customs Clearance, Outbound handling (Issuing and Stuffing), Outbound Customs Clearance and Outbound Transportation. Value Added Services within FTWZ viz., label printing, label pasting, repacking, merging, kitting etc. Request you to pls clarify in the same. If GST applicable than pls specify the reason for the same with GST notification. Similarly if GST is not applicable than also pls specify the reason for the same along with notification.
Applicability Of GST
26 Sep 2019 
3 Replies 
1468 Views Asked by
GST applicability on FTWZ services: taxable if supplied within India; consult circulars and advance rulings for clarification.
GST is asserted to be payable where services are provided within the taxable territory of India, so services by an FTWZ unit (transportation, handling, storage, customs clearance, outbound services, and value added services) would attract GST if treated as supplied in India; this is challenged by the view that an FTWZ is not a taxable area, and resolution requires reference to Board circulars and advance rulings. (AI Summary)
GST is asserted to be payable where services are provided within the taxable territory of India, so services by an FTWZ unit (transportation, handling, storage, customs clearance, outbound services, and value added services) would attract GST if treated as supplied in India; this is challenged by the view that an FTWZ is not a taxable area, and resolution requires reference to Board circulars and advance rulings. (AI Summary)
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