IMPORT OF ALCOHOLIC LIQUOR INTO INDIA

[Raghunandhaanan rvi]

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. 

AI Summary

Import of alcoholic liquor into FTWZ: allowed with regulatory approvals; IGST generally not payable, state excise applies on DTA.
Advisory responses differ: potable alcoholic beverages may be regarded as prohibited in FTWZs absent specific Board approval, while alternate advice states import into FTWZ is allowed subject to DGFT, FSSAI and other statutory approvals. Movement into the Domestic Tariff Area requires state excise permissions and duties. Under the tax and SEZ regime, alcoholic liquor for human consumption is outside GST and IGST is not payable on import into FTWZ; DTA clearances attract state excise duties rather than IGST. Administrative notices cited include a customs instruction and an FSSAI NOC validity order.