Our client wants to import Alcoholic liquor into India for warehousing in FTWZ and subsequently export it and dispatch it to different states based on the state excise permit. My queries are as follows:
1. Is there any prohibition on importing this item into FTWZ?
2. Is IGST payable on this import? If yes, under which Notification?
Thanks in advance for your expert opinion on these.
Client can import alcoholic liquor into FTWZ for warehousing and export with proper licenses and approvals A client sought guidance on importing alcoholic liquor into India for warehousing in Free Trade Warehousing Zone (FTWZ) and subsequent export/distribution to states with excise permits. Key legal points discussed: FTWZ operations under SEZ Act 2005 allow alcoholic beverage imports subject to regulatory approvals including import licenses, FSSAI clearance, and labeling compliance. Movement to domestic territory requires state excise permissions. Under CGST Act 2017 Section 9(1), alcoholic liquor for human consumption is excluded from GST scope, so IGST is not applicable on import into FTWZ or domestic clearance. State excise duties apply upon domestic movement. FSSAI extended NOC validity for alcoholic beverages to 365 days for consignments without expiry dates. (AI Summary)
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