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? 

AI Summary

Public bonded warehouse not an additional place; SEZ supplies zero-rated under Section 16 IGST; follow CGST Rules 46 and 138 A company need not declare a public bonded warehouse as an additional place of business because it is a customs-controlled premises. Movement of goods from a public bonded warehouse to an SEZ is treated as a zero-rated supply under Section 16 of the IGST Act; a Bill of Entry and a tax invoice to the SEZ customer must be issued. It is acceptable to show the corporate address as 'bill from' and the bonded warehouse as 'ship from,' but compliance with CGST Rules 46 and 138 is required. The forum also raised issues when the bonded warehouse is in a different state than the GST registration.