TaxTMI 
TaxTMI 
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?
Public Bonded Warehouse for Temporary Storage
19 Aug 2025 
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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. (AI Summary)
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. (AI Summary)