SALE FROM BONDED WAREHOUSE TO OUT OF INDIA

[NILESH PITALE]

DEAR EXPORTS

ONE OF THE MY CLIENT HAVE BEEN IMPORTED THE GOODS AND STORED THE GOODS AT BONDED WARE HOUSE AT NAVA SHIVA PORT AND THE SAME GOODS HAVE SOLD OUT AT TURKY ( OUT OF INDIA). NO DUTY PAID ON IMPORT.

QUAIRY : WHEATHER IT IS NON GST SALE OR CONSIDER AS EXPORT SALE LABILE TO IGST IF LUT HAS NOT TAKEN

PLEASE GUIDE

THANKING YOU

AI Summary

Export of warehoused goods: sales before customs clearance treated as outside GST and exportable upon shipping bill.
Sale of imported goods from a bonded warehouse diverted abroad before customs clearance is treated as a high seas sale; import remains incomplete until customs clearance, so no import duty is payable at that stage. Such warehoused goods may be exported under the Customs Act provision by presentation of a shipping bill, and because the goods do not cross the customs frontier Indian GST jurisdiction does not apply.