Supply from one FTWZ to another FTWZ

[Kaustubh Karandikar]

When goods are moved from one FTWZ to another FTWZ, no GST paid on it. To show this transaction in GST Return as Nil rated, Non – GST, Zero Rated or Export?

[KASTURI SETHI]

Dear Sir,

It is zero rated supply and can be shown in GST returns accordingly.

[Shilpi Jain]

Yesterday. FTWZ is also an SEZ.

AI Summary

Zero-rated supply - movements between Free Trade Warehousing Zones are treated as zero-rated for GST and reported accordingly. Supply of goods moved from one Free Trade Warehousing Zone (FTWZ) to another FTWZ constitutes a zero-rated supply and should be reported in GST returns as zero-rated supplies; FTWZs are treated as Special Economic Zones for GST purposes.