Public Bonded Warehouse for Temporary Storage

[Danish Azfar]

Hi Experts. 

If a company stores goods in a Public Bonded warehouse for a temporary period and, after some tim,e sells them to an SEZ customer and moves the goods to SEZ from PBW, is it mandatory to add the public bonded warehouse as an additional place of business?

What if the invoice is from the corporate address, and Ship from is the Public bonded warehouse address? 

[Sadanand Bulbule]

There is no need to declare Public Bonded Warehouse as your additional place of business since it is customs controlled premises. Movement of goods from PBW to SEZ is treated as zero-rated supply under Section 16 of the IGST Act. You need to file Bill of Entry and issue tax invoice to the SEZ customer. Proper documentation is essential.

[Danish Azfar]

Thanks Sir for your reply. 

So can we follow the Bill from and Ship From in the invoice and in E-Way bill. While bill from is the GST and address of our business and Ship from is the GST and Address of the Public bonded warehouse. 

[Sadanand Bulbule]

Yes, you can. Take care of Rule 46 and 138 of the CGST Rule whille doing so.

[Danish Azfar]

Thanks a lot sir for your feedback. 

[Shilpi Jain]

Is the public bonded warehouse in the same State as that of the Companys GST registration or in a different State?

Since you have asked whether to add as additional place of business, I am assuming it is in the same State.

[Danish Azfar]

Hello, Shipli Jain Maam

What if the public bonded warehouse is in a different state and the GST registration is in a different state? 

AI Summary

Zero-rated supply on movement from public bonded warehouse to SEZ: file Bill of Entry and issue tax invoice. A Public Bonded Warehouse need not be added as an additional place of business because it is a customs-controlled premise. Movement of goods from PBW to SEZ is treated as a zero-rated supply under the IGST framework; the supplier must file a Bill of Entry and issue a tax invoice to the SEZ customer. Invoices may show the corporate address as 'Bill From' and the PBW as 'Ship From', and compliance with applicable CGST rules and inter-state movement documentation is required.